SPECIAL RULES FOR APPLICATION OF SECTIONS 102 AND 103.

SEC. 104. SPECIAL RULES FOR APPLICATION OF SECTIONS 102 AND 103. (a) Payment of Estimated Tax for Taxable Years Beginning Before Date of Enactment.—In determining whether any taxpayer is required to make a declaration or amended declaration of estimated tax, or to pay any amount or additional amount of estimated tax, by reason of the amendments made by sections 102 and 103— (1) such amendments shall apply (A) in the case of an individual, only if the taxable year ends on or after September 30,82 Stat. 265 1968, and (B) in the case of a corporation, only if the taxable year ends on or after June 30, 1968, (2) in applying sections 6015, 6073, and 6654 of the Internal Revenue Code of 1954, such amendments shall first be taken into account as of September 1, 1968, and (3) in applying sections 6016, 6074, 6154, and 6655 of such Code, such amendments shall first be taken into account as of May 31, 1968. In the case of any amount or additional amount of estimated tax payable, by reason of such amendments, by a corporation on or after June 15, 1968, and before the 15th day after the date of the enactment of this Act, the time prescribed for payment of such amount or additional amount shall not expire before such date (not earlier than the 15th day after the date of the enactment of this Act) as the Secretary of the Treasury or his delegate shall prescribe. (b) Payment of Tax Surcharge for Taxable Years Ending Before Date of Enactment.— In the case of a taxable year ending before the date of the enactment of this Act, the time prescribed for payment of the tax imposed by section 51 of the Internal Revenue Code of 1954 shall not expire before September 15, 1968.