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) of such Code 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) of such Code 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) of such Code 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 relationship, notice of a deficiency in respect of a tax imposed by chapter 42, 43, or 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation has terminated its existence. . (6) Section 6302(b) of such Code is amended by striking 21, . (7) Section 6302 of such Code is amended by striking subsections (g) and (i) and by redesignating subsection (h) as subsection (g). (8) Section 6325 of such Code is amended by striking subsection (c) and by redesignating subsections (d) through (h) as subsections (c) through (g), respectively. (9) 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