# Pub. L. 94-202: changes to the Internal Revenue Code

1976-01-02, 89 Stat. 1139. Source: <https://www.govinfo.gov/link/plaw/94/public/202>.

## Legislative history

- Bill: [H.R. 10727](https://www.congress.gov/bill/94th-congress/house-bill/10727)

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

- § 6103(g): Pub. L. 94–202 added subsec. (g) relating to disclosure of information to Secretary of Health, Education, and Welfare.

## § 7652: Shipments to the United States

- § 7652(b)(3)(B), § 7652(b)(3): Pub. L. 94–202 substituted “calendar quarter ending September 30, 1975, and quarterly” for “fiscal year ending June 30, 1954, and annually” and “quarter” for “fiscal year” in provisions preceding subpar. (A), substituted “paid over, as soon as practicable after the close of the quarter,” for “paid over” and “quarter” for “fiscal year” in subpar. (A), and substituted “with respect to the four calendar quarters immediately preceding the beginning” for “at the beginning” in provisions following subpar. (C).