contracts). (65) Section 7702A (relating to modified endowment contracts). (66) Section 7702B (relating to long-term care insurance). (67) Section 7703 (relating to the determination of marital status). (68) Section 7704 (relating to publicly traded partnerships). (69) Section 7805 (relating to rules and regulations). (70) Section 7851 (relating to applicability of revenue laws). (71) Section 7872 (relating to treatment of loans with below-market interest rates). (72) Section 7873 (relating to Federal tax treatment of income derived by Indians from exercise of fishing rights secured by treaty, etc.). (73) Section 7874 (relating to rules relating to expatriated entities and their foreign parents). (b) Other Conforming and Technical Amendments (1) Section 6151 is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b). (2) Section 6161 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 taxpayer who is abroad). . (3) Section 6211(a) is amended— (A) by striking income, estate and gift taxes imposed by subtitles A and B and , (B) by striking subtitle A or B, or , and (C) by striking , as defined in subsection (b)(2), in paragraph (2). (4) Section 6211(b) is amended to read as follows: (b) Rebate Defined For purposes of subsection (a)(2), the term rebate means so much of an abatement, credit, refund, or other payment, as was made on the ground that the tax imposed by chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made. . (5) Section 6212(b) is amended to read as follows: (b) Address for Notice of Deficiency In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary