Pub. L. 96-499 Dec. 5, 1980

94 Stat. 2669 · Changed 13 sections of the Code

Bill H.R. 7765

§ 103 Interest on State and local bonds

  • (b) Pub. L. 96–499, § 1103(b), inserted before last sentence provisions defining “targeted area project” for purposes of…
  • (b) Pub. L. 96–499, § 1103(a), substituted provisions relating to low or moderate income residential rental property for…
  • (b) Pub. L. 96–499, § 1103(c), added subpar. (J).

§ 861 Income from sources within the United States

  • (a)(5) Pub. L. 96–499 substituted “Disposition of United States real property interest” for “Sale or exchange of real…

§ 871 Tax on nonresident alien individuals

  • (g) Pub. L. 96–499 added par. (8).

§ 882 Tax on income of foreign corporations connected with United States business

  • (a)(3) Pub. L. 96–499 added par. (3).

§ 897 Disposition of investment in United States real property

§ 3121 Definitions

  • (a)(6) Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and…

§ 3306 Definitions

  • (b)(6) Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and…

§ 4251 Imposition of tax

  • (a)(2) Pub. L. 96–499, § 1151(a), substituted “During 1980 or 1981” for “During 1980” and “During 1982” for “During 1981” in…
  • (b) Pub. L. 96–499, § 1151(b), substituted “1983” for “1982”.

§ 6039C Returns with respect to foreign persons holding direct investments in United States real property interests

§ 6103 Confidentiality and disclosure of returns and return information

  • (m)(4)(A) Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated…
  • (m)(4)(B) Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated…

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (g) (h) Pub. L. 96–499 added subsec. (g) and redesignated former subsec. (g) as (h).

§ 6655 Failure by corporation to pay estimated income tax

  • (e) Pub. L. 96–499, § 1111(b), substituted “subsections (b), (d), and (h)” for “subsections (b) and (d)”.
  • (h) Pub. L. 96–499, § 1111(a), added subsec. (h).

§ 7213 Unauthorized disclosure of information

  • (a)(2) Pub. L. 96–499 substituted “person (not described in paragraph (1))” for “officer, employee, or agent, or former…