Bill H.R. 5596 · Bluebook JCT general explanation (2003)
§ 527 Political organizations
- (e)(5) Pub. L. 107–276, § 2(b), added par. (5).
- (i)(1)(A) Pub. L. 107–276, § 6(c), substituted “electronically” for “, electronically and in writing,”.
- (i)(1)(B) Pub. L. 107–276, § 6(g)(1), which directed the insertion of “or, in the case of any material change in the information…
- (i)(2) Pub. L. 107–276, § 6(g)(2), inserted “or, in the case of any material change in the information required under…
- (i)(3)(E) (i)(3)(F) Pub. L. 107–276, § 6(f), added subpar. (E) and redesignated former subpar. (E) as (F).
- (i)(4) Pub. L. 107–276, § 6(g)(3), which directed the insertion of “or, in the case of a failure relating to a material…
- (i)(4) Pub. L. 107–276, § 6(a), inserted at end “For purposes of the preceding sentence, the term ‘exempt function income’…
- (i)(5)(C) Pub. L. 107–276, § 1(a), added subpar. (C).
- (j)(1) Pub. L. 107–276, § 6(b), inserted at end “For purposes of subtitle F, the amount imposed by this paragraph shall be…
- (j)(3)(A) Pub. L. 107–276, § 6(e)(1)(A), inserted “, date, and purpose” after “The amount”.
- (j)(3)(B) Pub. L. 107–276, § 6(e)(1)(B), inserted “and date” after “the amount”.
- (j)(5)(C) (j)(5)(D) (j)(5)(E) (j)(5)(F) Pub. L. 107–276, § 2(a), added subpar. (C) and redesignated former subpars. (C) to (E) as (D) to (F), respectively.
- (j)(7) Pub. L. 107–276, § 6(e)(2), added par. (7).
- (k) Pub. L. 107–276, § 6(e)(3), added subsec. (k). Former subsec. (k) redesignated (l).
- (k) Pub. L. 107–276, § 5(a), added subsec. (k).
- (l) Pub. L. 107–276, § 6(e)(3), redesignated subsec. (k) as (l).
§ 6012 Persons required to make returns of income
- (a)(6) Pub. L. 107–276 struck out “or which has gross receipts of $25,000 or more for the taxable year (other than an…
§ 6033 Returns by exempt organizations
- (g) Pub. L. 107–276 reenacted heading without change and amended text generally. Prior to amendment, text read as follows…
§ 6104 Publicity of information required from certain exempt organizations and certain trusts
- (b) Pub. L. 107–276, § 3(b)(1), struck out “6012(a)(6),” before “6033,”.
- (d)(1)(A)(i) Pub. L. 107–276, § 3(b)(2)(A), struck out “or section 6012(a)(6) (relating to returns by political organizations)”…
- (d)(2) Pub. L. 107–276, § 3(b)(2)(B), struck out “or section 6012(a)(6)” after “section 6033”.
§ 7207 Fraudulent returns, statements, or other documents
- § 7207 Pub. L. 107–276 substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for…