Pub. L. 104-168 Jul. 30, 1996

110 Stat. 1477 · Changed 51 sections of the Code

Bill H.R. 2337 · House report H. Rept. 104-506

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (c)(4) Pub. L. 104–168 designated existing provisions as subpar. (A) and added subpar. (B).

§ 4955 Taxes on political expenditures of section 501(c)(3) organizations

  • (e) Pub. L. 104–168 substituted “sections 4945 and 4958” for “section 4945” in heading and inserted “or an excess benefit…

§ 4958 Taxes on excess benefit transactions

§ 4963 Definitions

  • (a) (b) (c) Pub. L. 104–168 inserted “4958,” after “4955,”.

§ 6013 Joint returns of income tax by husband and wife

  • (b)(2) Pub. L. 104–168 redesignated subpars. (B) to (E) as (A) to (D), respectively, and struck out former subpar. (A) which…

§ 6033 Returns by exempt organizations

  • (b)(10) (b)(11) (b)(12) (b)(13) (b)(14) Pub. L. 104–168, § 1312(a), added pars. (10) to (13) and redesignated former par. (10) as (14).
  • (f) (g) Pub. L. 104–168, § 1312(b), added subsec. (f) and redesignated former subsec. (f) as (g).

§ 6041 Information at source

  • (d)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6041A Returns regarding payments of remuneration for services and direct sales

  • (e)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6042 Returns regarding payments of dividends and corporate earnings and profits

  • (c)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6044 Returns regarding payments of patronage dividends

  • (e)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6045 Returns of brokers

  • (b)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6049 Returns regarding payments of interest

  • (c)(1)(A) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6050B Returns relating to unemployment compensation

  • (b)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6050H Returns relating to mortgage interest received in trade or business from individuals

  • (d)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

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

  • (e)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6050J Returns relating to foreclosures and abandonments of security

  • (e) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6050K Returns relating to exchanges of certain partnership interests

  • (b)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6050N Returns regarding payments of royalties

  • (b)(1) Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

§ 6103 Confidentiality and disclosure of returns and return information

  • (c) Pub. L. 104–168, § 1207, substituted “request for or consent to such disclosure” for “written request for or consent to…
  • (e)(8) Pub. L. 104–168, § 403(a), added par. (8).
  • (e)(9) Pub. L. 104–168, § 902(a), added par. (9).
  • (i)(8) Pub. L. 104–168, § 1206(b)(1), struck out par. (8) which read as follows:
  • (l)(15) Pub. L. 104–168, § 1206(a), added par. (15).
  • (p)(3)(A) Pub. L. 104–168, § 1206(b)(2), substituted “or (7)(A)(ii)” for “(7)(A)(ii), or (8)” and “(14), or (15)” for “or (14)”.
  • (p)(4) Pub. L. 104–168, § 1206(b)(3)(B), which directed amendment of introductory provisions of par. (4) by substituting…
  • (p)(4) Pub. L. 104–168, § 1206(b)(3)(A), (C), substituted “or (5)” for “(5), or (8)” and “(9), (12), or (15)” for “(9), or…
  • (p)(4)(F)(ii) Pub. L. 104–168, § 1206(b)(4), substituted “or (5)” for “(5), or (8)” and “(14), or (15)” for “or (14)”.

§ 6104 Publicity of information required from certain exempt organizations and certain trusts

  • § 6104 Pub. L. 104–168, § 1313(a)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “During…
  • § 6104 Pub. L. 104–168, § 1313(a)(2), inserted before the period at end “(and, upon request of an individual made at such…
  • § 6104 Pub. L. 104–168, § 1313(a)(3), added par. (3).

§ 6159 Agreements for payment of tax liability in installments

  • (b)(3) Pub. L. 104–168, § 201(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows:
  • (b)(5) Pub. L. 104–168, § 201(a), added par. (5).
  • (c) Pub. L. 104–168, § 202(a), added subsec. (c).

§ 6201 Assessment authority

  • (d) (e) Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (e) Pub. L. 104–168 inserted “4958 (relating to private excess benefit),” before “4971”.

§ 6323 Validity and priority against certain persons

  • (j) Pub. L. 104–168 added subsec. (j).

§ 6334 Property exempt from levy

  • (a)(2) Pub. L. 104–168, § 502(a), substituted “So” for “If the taxpayer is the head of a family, so”, “the taxpayer’s…
  • (a)(3) Pub. L. 104–168, § 502(b), substituted “$1,250” for “$1,100 ($1,050 in the case of levies issued during 1989)”.
  • (f) Pub. L. 104–168, § 502(c), added subsec. (f).

§ 6343 Authority to release levy and return property

  • (d) Pub. L. 104–168 added subsec. (d).

§ 6404 Abatements

  • (e) Pub. L. 104–168, § 301(b), substituted “Abatement of interest attributable to unreasonable errors” for “Assessments of…
  • (e)(1)(A) (e)(1)(B) Pub. L. 104–168, § 301(a), inserted “unreasonable” before “error” and substituted “in performing a ministerial or…
  • (g) Pub. L. 104–168, § 302(a), added subsec. (g).
  • (g)(1) Pub. L. 104–168, § 701(c)(3), substituted “section 7430(c)(4)(A)(ii)” for “section 7430(c)(4)(A)(iii)”.

§ 6503 Suspension of running of period of limitation

  • (j) Pub. L. 104–168, § 1002(c), which directed that subsec. (k) be redesignated as (j), could not be executed, because that…
  • (j)(1) Pub. L. 104–168, § 1002(b), which directed substitution of “to a corporation (or to any other person to whom the…
  • (j)(2)(A) Pub. L. 104–168, § 1002(a), which directed addition of cl. (i) and redesignation of former cls. (i) and (ii) as (ii)…
  • (k) Pub. L. 104–168, § 1002(c), which directed that subsec. (k) be redesignated as (j), could not be executed, because that…
  • § 6503 Pub. L. 104–168, § 1002(c), which directed that subsec. (l) be redesignated as (k), could not be executed, because that…

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (e)(2)(A) Pub. L. 104–168, § 303(b)(1), substituted “21 calendar days from the date of notice and demand therefor (10 business…
  • (e)(3) Pub. L. 104–168, § 303(a), substituted “specified period” for “10 days” in heading and amended text generally. Prior to…

§ 6651 Failure to file tax return or to pay tax

  • (a)(3) Pub. L. 104–168, § 303(b)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business…
  • (g) Pub. L. 104–168, § 1301(a), added subsec. (g).

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (c)(1)(A) Pub. L. 104–168 in concluding provisions, substituted “$20” for “$10” and “$10,000” for “$5,000” and inserted at end…

§ 6656 Failure to make deposit of taxes

  • (c) Pub. L. 104–168, § 304(a), added subsec. (c).
  • (c)(1) Pub. L. 104–168, § 701(c)(3), substituted “section 7430(c)(4)(A)(ii)” for “section 7430(c)(4)(A)(iii)”.
  • (d) Pub. L. 104–168, § 304(a), added subsec. (d).

§ 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax

  • (b) (c) Pub. L. 104–168, § 901(a), added subsec. (b) and redesignated former subsec. (b) as (c).
  • (d) Pub. L. 104–168, § 903(a), added subsec. (d).
  • (e) Pub. L. 104–168, § 904(a), added subsec. (e).

§ 6685 Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

  • § 6685 Pub. L. 104–168 substituted “$5,000” for “$1,000”.

§ 7122 Compromises

  • (b) Pub. L. 104–168 substituted “$50,000. However, such compromise shall be subject to continuing quality review by the…

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 104–168 substituted “(12), or (15)” for “or (12)”.

§ 7422 Civil actions for refund

  • (g)(2) (g)(3) Pub. L. 104–168 inserted “4958,” after “4955,”.

§ 7430 Awarding of costs and certain fees

  • (b)(1) Pub. L. 104–168, § 703(a), inserted at end “Any failure to agree to an extension of the time for the assessment of any…
  • (b)(3) (b)(4) Pub. L. 104–168, § 704(a), redesignated par. (4) as (3) and struck out former par. (3) which read as follows:
  • (c)(1) Pub. L. 104–168, § 702(a)(3), inserted closing provisions “In the case of any calendar year beginning after 1996, the…
  • (c)(1)(B)(iii) Pub. L. 104–168, § 702(a)(1), (2), substituted “$110” for “$75” and struck out “an increase in the cost of living or”…
  • (c)(2)(B) Pub. L. 104–168, § 701(c)(1), substituted “paragraph (4)(C)” for “paragraph (4)(B)”.
  • (c)(4)(A) Pub. L. 104–168, § 701(a), redesignated cls. (ii) and (iii) as (i) and (ii), respectively, and struck out former cl.…
  • (c)(4)(B) Pub. L. 104–168, § 701(b), added subpar. (B). Former subpar. (B) redesignated (C).
  • (c)(4)(C) Pub. L. 104–168, § 701(c)(2), substituted “Any determination under this paragraph” for “Any determination under…
  • (c)(4)(C) Pub. L. 104–168, § 701(b), redesignated subpar. (B) as (C).

§ 7433 Civil damages for certain unauthorized collection actions

  • (b) Pub. L. 104–168, § 801(a), substituted “$1,000,000” for “$100,000”.
  • (d)(1) Pub. L. 104–168, § 802(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows:

§ 7434 Civil damages for fraudulent filing of information returns

§ 7435 Civil damages for unauthorized enticement of information disclosure

§ 7437 Cross references

    § 7454 Burden of proof in fraud, foundation man­ager, and transferee cases

    • (b) Pub. L. 104–168 inserted “or whether an organization manager (as defined in section 4958(f)(2)) has ‘knowingly’…

    § 7502 Timely mailing treated as timely filing and paying

    • (f) Pub. L. 104–168 added subsec. (f).

    § 7524 Annual notice of tax delinquency

    § 7608 Authority of internal revenue enforcement officers

    • (c)(4)(B)(ii) Pub. L. 104–168, § 1205(c)(1)(A), (B), struck out “preceding the period” after “in the 1-year period” and “and” at end.
    • (c)(4)(B)(iii) (c)(4)(B)(iv) Pub. L. 104–168, § 1205(c)(1)(C), added cls. (iii) and (iv) and struck out former cl. (iii) which read as follows: “the…
    • (c)(5)(C) Pub. L. 104–168, § 1205(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text…
    • (c) Pub. L. 104–168, § 1205(b), added par. (6).

    § 7609 Special procedures for third-party summonses

    • (a)(3) Pub. L. 104–168 added subpar. (I).

    § 7623 Expenses of detection of underpayments and fraud, etc.

    • § 7623 Pub. L. 104–168 substituted “of underpayments and fraud, etc.” for “and punishment of frauds” in section catchline and…

    § 7802 Internal Revenue Service Oversight Board

    • § 7802 Pub. L. 104–168, § 101(b)(2), substituted “Commissioners; Taxpayer Advocate.” for “Commissioner (Employee Plans and…
    • (d) Pub. L. 104–168, § 101(a), added subsec. (d).

    § 7805 Rules and regulations

    • (b) Pub. L. 104–168 struck out “or rulings” after “regulations” in heading and amended text generally. Prior to amendment…

    § 7811 Taxpayer Assistance Orders

    • (a) Pub. L. 104–168, § 101(b)(1), substituted “the Office of the Taxpayer Advocate” for “the Office of the Ombudsman” and…
    • (b) Pub. L. 104–168, § 102(a)(1), inserted “within a specified time period” after “the Secretary”.
    • (b)(2) Pub. L. 104–168, § 102(a)(2), inserted “take any action as permitted by law,” after “cease any action,”.
    • (b)(2)(D) Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman”.
    • (c) Pub. L. 104–168, § 102(b), reenacted heading without change and amended text generally. Prior to amendment, text read…
    • (d)(2) (f) Pub. L. 104–168, § 101(b)(1)(B), substituted “Taxpayer Advocate” for “Ombudsman” wherever appearing.