Bill H.R. 6958
§ 6091 Place for filing returns or other documents
- (b)(1) Pub. L. 89–713, § 1(a)(1), authorized the Secretary to promulgate regulations allowing individuals to file tax returns…
- (b)(2) Pub. L. 89–713, § 1(a)(1), authorized the Secretary to promulgate regulations allowing corporations to file tax returns…
- (b)(4) (b)(5) Pub. L. 89–713, § 1(a)(2), (3), added par. (4), redesignated former par. (4) as (5), and, in par. (5), substituted…
§ 6103 Confidentiality and disclosure of returns and return information
- § 6103 Pub. L. 89–713 substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers”…
§ 6151 Time and place for paying tax shown on returns
- (a) Pub. L. 89–713 substituted the revenue officer with whom the return is filed for the principal internal revenue officer…
§ 7422 Civil actions for refund
§ 7482 Courts of review
- (b)(1) Pub. L. 89–713 substituted provisions requiring that appeals from Tax Court decisions be made to the Court of Appeals…
§ 7502 Timely mailing treated as timely filing and paying
- (a) Pub. L. 89–713 inserted filing of tax returns and the payments of tax to the list of operations to which the…
- (b) Pub. L. 89–713 substituted “Postmarks” for “Stamp machine” in heading.
- (c) Pub. L. 89–713 inserted returns and payments to the list of operations to which the timely-mailing-timely-filing…
- (d) Pub. L. 89–713 designated existing provisions as par. (1) and added pars. (2) and (3).