Bill H.R. 1226 · House report H. Rept. 105-51 · Bluebook JCT general explanation (1997)
§ 7213 Unauthorized disclosure of information
- (a)(2) Pub. L. 105–35 inserted “(5),” after “(m)(2), (4),”.
§ 7213A Unauthorized inspection of returns or return information
- Enacted § 7213A
§ 7431 Civil damages for unauthorized inspection or disclosure of returns and return information
- § 7431 Pub. L. 105–35, § 3(d)(4), inserted “inspection or” before “disclosure” in section catchline.
- (a)(1) (a)(2) Pub. L. 105–35, § 3(a)(1), (2), substituted “Inspection or disclosure” for “Disclosure” in headings and “inspects or…
- (b) Pub. L. 105–35, § 3(c), amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:
- (c)(1) Pub. L. 105–35, § 3(d)(1), (2), inserted “inspection or” before “disclosure” in subpars. (A) and (B)(i) and substituted…
- (d) Pub. L. 105–35, § 3(d)(1), inserted “inspection or” before “disclosure”.
- (e) Pub. L. 105–35, § 3(b), added subsec. (e). Former subsec. (e) redesignated (f).
- (f) Pub. L. 105–35, § 3(b), (d)(3), redesignated subsec. (e) as (f) and amended it generally. Prior to amendment, subsec.…
- (g) Pub. L. 105–35, § 3(b), (d)(6), redesignated subsec. (f) as (g) and substituted “any inspection or use” for “any use”…