judgments relating to certain tax-exempt obligations). (40) Section 7508 (relating to postponing time for certain actions required by the income, estate, and gift tax). (41) Section 7509 (relating to Postal Service payroll taxes). (42) Section 7512 (relating to payroll taxes). (43) Section 7517 (relating to estate and gift tax evaluation). (44) Section 7518 (relating to Merchant Marine tax incentives). (45) Section 7519 (relating to taxable years). (46) Section 7520 (relating to insurance and annuity valuation tables). (47) Section 7523 (relating to reporting Federal income and outlays on Form 1040s). (48) Section 7611 (relating to church income tax exemptions and church unrelated business income tax inquiries). (49) Section 7654 (relating to possessions’ income taxes). (50) Section 7655 (relating to cross references). (51) Section 7701(a)(16). (52) Section 7701(a)(19). (53) Section 7701(a)(20). (54) Paragraphs (32) through (38) of section 7701(a). (55) Paragraphs (41) through (46) of section 7701(a). (56) Section 7701(b). (57) Subsections (e) through (m) of section 7701. (58) Section 7702 (relating to life insurance contracts). (59) Section 7702A (relating to modified endowment contracts). (60) Section 7702B (relating to long-term care insurance). (61) Section 7703 (relating to the determination of marital status). (62) Section 7704 (relating to publicly traded partnerships). (63) Section 7805. (64) Section 7851. (65) Section 7872. (66) Section 7873. (b) Other Conforming and Technical Amendments (1) Section 6151 of such Code is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b). (2) Section 6161 of such Code is amended to read as follows: 6161. Extension of time for paying tax The Secretary, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown or required to be shown on any return, report, or declaration required under authority of this title for a reasonable period not to exceed 6 months (12 months in the case of a