Pub. L. 100-690 Nov. 18, 1988

102 Stat. 4503 · Changed 7 sections of the Code

Bill H.R. 5210

§ 6050I Returns relating to cash received in trade or business, etc.

  • (f) Pub. L. 100–690 added subsec. (f).

§ 6103 Confidentiality and disclosure of returns and return information

  • (d) Pub. L. 100–690, § 7602(d)(2), amended subsec. (d) heading generally, inserting “and State and local law enforcement…
  • (d)(3) Pub. L. 100–690, § 7602(c), added par. (3).
  • (i)(8) Pub. L. 100–690, § 7601(b)(1), added par. (8).
  • (p)(3)(A) Pub. L. 100–690, § 7601(b)(2)(A), substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.
  • (p)(4) Pub. L. 100–690, § 7601(b)(2)(B), in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i)…
  • (p)(4)(F)(ii) Pub. L. 100–690, § 7601(b)(2)(C), substituted “(5), or (8)” for “or (5)”.

§ 6721 Failure to file correct information returns

  • (b)(1)(A) Pub. L. 100–690 inserted “(or, if greater, in the case of a return filed under section 6050I, 10 percent of the taxable…

§ 7203 Willful failure to file return, supply information, or pay tax

  • § 7203 Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first…

§ 7608 Authority of internal revenue enforcement officers

  • (b)(1) Pub. L. 100–690, § 7601(c)(1), substituted comma for “or” before “any other” and inserted “, or any other law for which…
  • (c) Pub. L. 100–690, § 7601(c)(2), added subsec. (c).

§ 7624 Reimbursement to State and local law enforcement agencies

§ 7809 Deposit of collections

  • (d) Pub. L. 100–690 added subsec. (d).