Pub. L. 100-485 Oct. 13, 1988

102 Stat. 2426 · Changed 7 sections of the Code

Bill H.R. 1720

§ 21 Expenses for household and dependent care services necessary for gainful employment

  • (b)(1)(A) Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”.
  • (c) Pub. L. 100–485, § 703(b), inserted at end: “The amount determined under paragraph (1) or (2) (whichever is applicable)…
  • (e)(5)(B) Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”.
  • (e)(9) Pub. L. 100–485, § 703(c)(1), added par. (9).

§ 51 Amount of credit

  • (c)(2)(B) Pub. L. 100–485 substituted “section 482(e)” for “section 414”.

§ 62 Adjusted gross income defined

  • (c) Pub. L. 100–485 added subsec. (c).

§ 129 Dependent care assistance programs

  • (e)(9) Pub. L. 100–485 added par. (9).

§ 6103 Confidentiality and disclosure of returns and return information

  • (l)(10) Pub. L. 100–485, § 701(b)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows:
  • (l)(11) (l)(12) Pub. L. 100–485, § 701(b)(2)(A), redesignated former par. (12) as (11) and struck out former par. (11) which related to…
  • (p)(3)(A) Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
  • (p)(4) Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.
  • (p)(4)(F)(ii) Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.

§ 6109 Identifying numbers

  • (a) Pub. L. 100–485, § 703(c)(3), substituted “or whose identifying number is required to be shown on a return of another…
  • (e) Pub. L. 100–485, § 704(a), substituted “age of 2” for “age of 5”.

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 100–485 substituted “(9), or (10)” for “(9), (10), or (11)”.