# Pub. L. 103-322: changes to the Internal Revenue Code

1994-09-13, 108 Stat. 2012. Source: <https://www.govinfo.gov/link/plaw/103/public/322>.

## Legislative history

- Bill: [H.R. 3355](https://www.congress.gov/bill/103rd-congress/house-bill/3355)

## § 5802: Registration of importers, manufacturers, and dealers

- § 5802: Pub. L. 103–322 inserted after first sentence “An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application.”

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

- § 6050I: Pub. L. 103–322, § 20415(b)(3), substituted “business, etc.” for “business” in section catchline.
- § 6050I(g): Pub. L. 103–322, § 20415(a), added subsec. (g).

## § 6724: Waiver; definitions and special rules

- § 6724(d)(1)(B)(iv): Pub. L. 103–322, § 20415(b)(1), amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: “section 6050I(a) (relating to cash received in trade or business),”.
- § 6724(d)(2)(K): Pub. L. 103–322, § 20415(b)(2), amended subpar. (K) generally. Prior to amendment, subpar. (K) read as follows: “section 6050I(e) (relating to returns relating to cash received in trade or business),”.