# Pub. L. 110-428: changes to the Internal Revenue Code

2008-10-15, 122 Stat. 4839. Source: <https://www.govinfo.gov/link/plaw/110/public/428>.

## Legislative history

- Bill: [H.R. 7082](https://www.congress.gov/bill/110th-congress/house-bill/7082)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

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

- § 6103(k)(10): Pub. L. 110–428, § 2(a), added par. (10).
- § 6103(p)(4): Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)” in introductory provisions.
- § 6103(p)(4)(F)(ii): Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)”.

## § 7803: Commissioner of Internal Revenue; other officials

- § 7803(d)(3)(C): Pub. L. 110–428 added subpar. (C).