# Pub. L. 95-210: changes to the Internal Revenue Code

1977-12-13, 91 Stat. 1491. Source: <https://www.govinfo.gov/link/plaw/95/public/210>.

## Legislative history

- Bill: [H.R. 8422](https://www.congress.gov/bill/95th-congress/house-bill/8422)

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

- § 6103(m): Pub. L. 95–210 changed the statement in the existing provisions describing the Secretary’s authority by substituting provisions that the Secretary “may disclose” for provisions under which the Secretary was “authorized to disclose”, inserted headings at beginning of existing pars. (1) and (2), and added par. (3).