control shall be determined under the rules of paragraphs (2) and (3) of section 6038(e) (determined without regard to subparagraphs (A) and (B) of such paragraph (2) and without regard to subparagraph (C) of paragraph (3) thereof). (B) Restriction on family attribution (i) In general Except as provided in clause (ii), for purposes of applying subparagraph (A)— (I) section 318 shall be applied without regard to subsection (a)(1)(A)(ii) thereof, and (II) section 267(c) shall be applied by treating the family of an individual as including only such individual’s spouse (in lieu of the application of paragraph (4) thereof). (ii) Exception for recent transfer to family members For purposes of determining whether any corporation or partnership is controlled by a President under paragraph (1)(C) for any taxable year, clause (i) shall not apply if such corporation or partnership was controlled by such President (after application of clause (i)) at any time during the 4 immediately preceding taxable years. (d) Application to amended returns For purposes of this section and section 6103(q), any amendment or supplement to a return of tax shall be treated as a separate return of tax and the determination of when such amendment or supplement is filed, and whether such amendment or supplement is a relevant income tax return, shall be made without regard to the underlying return. . (b) Disclosure Section 6103 of such Code is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection: (q) Disclosure with respect to Presidential income tax returns (1) In general The Secretary shall disclose and make publicly available (within the meaning of section 7613(b))— (A) each Presidential income tax return (as defined in section 7613(c)), (B) each report described in section 7613(b), and (C) any audit materials with respect a return described in subparagraph (A). (2) Audit materials The term audit materials means, with respect to any return: (A) Any of the following which