Bill H.R. 4762 · Bluebook JCT general explanation (2001)
§ 527 Political organizations
§ 6012 Persons required to make returns of income
- (a)(6) Pub. L. 106–230 inserted “or which has gross receipts of $25,000 or more for the taxable year (other than an…
§ 6033 Returns by exempt organizations
§ 6104 Publicity of information required from certain exempt organizations and certain trusts
- (a) Pub. L. 106–230, § 1(b)(1)(B), inserted “or notice of status” after “exemption” in heading.
- (a)(1)(A) Pub. L. 106–230, § 1(b)(1)(A), in heading, inserted “or 527” after “section 501”, in first sentence, inserted “or a…
- (a)(2)(A) Pub. L. 106–230, § 1(b)(3), inserted “or notice of status of any political organization which is exempt from taxation…
- (a)(3) Pub. L. 106–230, § 1(b)(2), added par. (3).
- (b) Pub. L. 106–230, § 3(b)(1), inserted “6012(a)(6),” before “6033” and “or a political organization exempt from taxation…
- (d) Pub. L. 106–230, § 2(b)(1)(A), inserted “reports,” after “returns,” in heading.
- (d) Pub. L. 106–230, § 1(b)(4)(A), substituted “, applications for exemption, and notices of status” for “and applications…
- (d)(1) Pub. L. 106–230, § 3(b)(2)(B)(i), inserted “or an organization exempt from taxation under section 527(a)” after…
- (d)(1)(A)(i) Pub. L. 106–230, § 3(b)(2)(A), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after…
- (d)(1)(A)(ii) Pub. L. 106–230, § 1(b)(4)(B), inserted “or notice of status under section 527(i)” after “section 501” and “or any…
- (d)(1)(A)(iii) Pub. L. 106–230, § 2(b)(1)(B), added cl. (iii).
- (d)(1)(B) Pub. L. 106–230, § 2(b)(1)(C), inserted “, reports,” after “return”.
- (d)(1)(B) Pub. L. 106–230, § 1(b)(4)(C), inserted “or such notice materials” after “materials”.
- (d)(2) Pub. L. 106–230, § 3(b)(2)(B)(ii), inserted “or section 6012(a)(6)” after “section 6033”.
- (d)(3)(A) Pub. L. 106–230, § 2(b)(2), inserted “or a political organization exempt from taxation under section 527” after…
- (d)(6) Pub. L. 106–230, § 2(b)(3), added par. (6) relating to disclosure of reports by Internal Revenue Service.
- (d)(6) Pub. L. 106–230, § 1(b)(4)(D), added par. (6) relating to notice materials.
§ 6652 Failure to file certain information returns, registration statements, etc.
- (c)(1) Pub. L. 106–230, § 3(c)(4), inserted “or 6012(a)(6)” after “section 6033” in heading.
- (c)(1)(A) Pub. L. 106–230, § 3(c)(3), inserted “or section 6012(a)(6)” after “section 6033” in last sentence.
- (c)(1)(A)(i) Pub. L. 106–230, § 3(c)(1), inserted “or section 6012(a)(6) (relating to returns by political organizations)” after…
- (c)(1)(A)(ii) Pub. L. 106–230, § 3(c)(2), inserted “or section 6012(a)(6)” after “section 6033”.
- (c)(1)(C) Pub. L. 106–230, § 2(c), in heading inserted “and reports” after “returns” and in text inserted “or report required…
- (c)(1)(D) Pub. L. 106–230, § 1(c), in heading inserted “and notice of status” after “exemption” and in text inserted “or notice…