Pub. L. 92-512 Oct. 20, 1972

86 Stat. 944 · Changed 2 sections of the Code

Bill H.R. 14370

§ 6405 Reports of refunds and credits

  • § 6405 Pub. L. 92–512 added subsec. (e).

§ 7463 Disputes involving $50,000 or less

  • § 7463 Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000” in section catchline.
  • (a)(1) (a)(2) Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000”.
  • (f) Pub. L. 92–512, § 203(b)(1), added subsec. (f).