# Pub. L. 108-429: changes to the Internal Revenue Code 2004-12-03, 118 Stat. 2588. Source: . ## Legislative history - Bill: [H.R. 1047](https://www.congress.gov/bill/108th-congress/house-bill/1047) - Senate report: [S. Rept. 108-28](https://www.govinfo.gov/content/pkg/CRPT-108srpt28/html/CRPT-108srpt28.htm) - Conference report: [H. Rept. 108-771](https://www.govinfo.gov/content/pkg/CRPT-108hrpt771/html/CRPT-108hrpt771.htm) ## § 5382: Cellar treatment of natural wine - § 5382(a): Pub. L. 108–429 amended heading and text of subsec. (a) generally. Prior to amendment text read as follows: “Proper cellar treatment of natural wine constitutes those practices and procedures in the United States and elsewhere, whether historical or newly developed, of using various methods and materials to correct or stabilize the wine, or the fruit juice from which it is made, so as to produce a finished product acceptable in good commercial practice. Where a particular treatment has been used in customary commercial practice, it shall continue to be recognized as a proper cellar treatment in the absence of regulations prescribed by the Secretary finding such treatment not to be a proper cellar treatment within the meaning of this subsection.” ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(p)(4): Pub. L. 108–429, which directed the substitution of “or (18)” for “or (17)” after “any other person described in subsection (l)(16)” wherever appearing, could not be executed because the phrase “or (17)” did not appear subsequent to amendment by Pub. L. 108–173. See 2003 Amendment notes below.