# Pub. L. 107-296: changes to the Internal Revenue Code

2002-11-25, 116 Stat. 2277. Source: <https://www.govinfo.gov/link/plaw/107/public/296>.

## Legislative history

- Bill: [H.R. 5005](https://www.congress.gov/bill/107th-congress/house-bill/5005)
- House report: [H. Rept. 107-609](https://www.govinfo.gov/content/pkg/CRPT-107hrpt609/html/CRPT-107hrpt609.htm)
- Senate report: [S. Rept. 107-175](https://www.govinfo.gov/content/pkg/CRPT-107srpt175/html/CRPT-107srpt175.htm)
- Bluebook: [JCT general explanation (2003)](https://www.govinfo.gov/app/details/CPRT-108JPRT83912)

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(i)(8)(A)(i): Pub. L. 107–296 substituted “, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury,” for “or the Bureau of Alcohol, Tobacco and Firearms”.

## § 7801: Authority of Department of the Treasury

- § 7801(a): Pub. L. 107–296 designated existing provisions as par. (1), inserted par. heading, and added par. (2).