Bill H.R. 3019 · Senate report S. Rept. 104-236 · Conference report H. Rept. 104-537
§ 6050P Returns relating to the cancellation of indebtedness by certain entities
- § 6050P Pub. L. 104–134, § 31001(m)(2)(D)(ii), amended section catchline generally, striking out “financial” before “entities”.
- (a) Pub. L. 104–134, § 31001(m)(2)(A), struck out “financial” before “entity” in introductory provisions.
- (c) Pub. L. 104–134, § 31001(m)(2)(B), added par. (1), redesignated former par. (1) as (2), and redesignated former par.…
- (d) Pub. L. 104–134, § 31001(m)(2)(D)(i), struck out “financial” before “entity” in introductory provisions.
- (e) Pub. L. 104–134, § 31001(m)(2)(C), added subsec. (e).
§ 6103 Confidentiality and disclosure of returns and return information
- (l)(3)(C) Pub. L. 104–134, § 31001(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
- (l)(10)(A) Pub. L. 104–134, § 31001(g)(2), inserted “and to officers and employees of the Department of the Treasury in connection…
§ 6402 Authority to make credits or refunds
- (f) Pub. L. 104–134 amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this…