# Pub. L. 96-265: changes to the Internal Revenue Code

1980-06-09, 94 Stat. 468. Source: <https://www.govinfo.gov/link/plaw/96/public/265>.

## Legislative history

- Bill: [H.R. 3236](https://www.congress.gov/bill/96th-congress/house-bill/3236)

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

- § 6103(l)(8): Pub. L. 96–265, § 408(a)(1), as amended by Pub. L. 96–611, § 11(a)(2)(A), added par. (8). Paragraph as originally enacted by Pub. L. 96–265 was designated (7), but was redesignated (8) through the amendment by Pub. L. 96–611.
- § 6103(p)(3)(A): Pub. L. 96–265, § 408(a)(2)(A), as amended by Pub. L. 96–611, § 11(a)(2)(B)(i), substituted “(l)(1), (4)(B), (5), (7), or (8)” for “(l)(1), (4)(B), (5), or (7)”. Section 408(a)(2)(A) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.
- § 6103(p)(4): Pub. L. 96–265, § 408(a)(2)(B), as amended by Pub. L. 96–611, § 11(a)(2)(B)(ii), substituted “(l)(3), (6), (7), or (8)” for “(l)(3), (6), or (7)” in introductory provisions. Section 408(a)(2)(B) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.
- § 6103(p)(4)(F)(i): Pub. L. 96–265, § 408(a)(2)(C), as amended by Pub. L. 96–611, § 11(a)(2)(B)(iii), substituted “(l)(6), (7), or (8)” for “(l)(6) or (7)”. Section 408(a)(2)(C) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 96–265, § 408(a)(2)(D), as amended by Pub. L. 96–611, § 11(a)(2)(B)(iv), substituted “subsection (d), (l)(6), (7), or (8), or (m)(4)(B)” for “subsection (d), (l)(6) or (7), or (m)(4)(B)”.