Section 6402(d) of such Code is amended by striking paragraph (3). (10) Section 6402 of such Code is amended by striking subsection (j) and by redesignating subsection (k) as subsection (j). (11) Section 6501(b) of such Code is amended— (A) by striking except tax imposed by chapter 3, 21, or 24, in paragraph (1), and (B) by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (12) Section 6501(c) of such Code is amended by striking paragraphs (5) through (9). (13) Section 6501(e) of such Code is amended by striking subsection (c)— and all that follows through subtitle D in paragraph (3) and inserting subsection (c), in the case of a return of a tax imposed under a provision of subtitle B . (14) Section 6501 of such Code is amended by striking subsections (f) through (k) and subsections (m) and (n) and by redesignating subsection (1) as subsection (f). (15) Section 6503(a) of such Code is amended— (A) by striking paragraph (2), (B) by striking Deficiency .— and all that follows through The running and inserting Deficiency .—The running , and (C) by striking income, estate, gift and . (16) Section 6503 of such Code is amended by striking subsections (e), (f), (i), and (k) and by redesignating subsections (g), (h), and (j) as subsections (e), (f), and (g), respectively. (17) Section 6511 of such Code is amended by striking subsections (d) and (g) and by redesignating subsections (f) and (h) as subsections (d) and (e), respectively. (18) Section 6512(b)(1) of such Code is amended by striking of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent or . (19) Section 6513 of such Code is amended— (A) by striking (a) Early Return or Advance Payment of Tax .— , and (B) by striking subsections (b) and (e). (20) Chapter 67 of such Code is amended by striking subchapters A through D and inserting the following: 6601. Interest on overpayments and underpayment