# Pub. L. 92-512: changes to the Internal Revenue Code

1972-10-20, 86 Stat. 944. Source: <https://www.govinfo.gov/link/plaw/92/public/512>.

## Legislative history

- Bill: [H.R. 14370](https://www.congress.gov/bill/92nd-congress/house-bill/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.
- § 7463(a)(1), § 7463(a)(2): Pub. L. 92–512, § 203(b)(2), substituted “$1,500” for “$1,000”.
- § 7463(f): Pub. L. 92–512, § 203(b)(1), added subsec. (f).