# Pub. L. 96-499: changes to the Internal Revenue Code

1980-12-05, 94 Stat. 2669. Source: <https://www.govinfo.gov/link/plaw/96/public/499>.

## Legislative history

- Bill: [H.R. 7765](https://www.congress.gov/bill/96th-congress/house-bill/7765)

## § 103: Interest on State and local bonds

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

## § 861: Income from sources within the United States

- § 861(a)(5): Pub. L. 96–499 substituted “Disposition of United States real property interest” for “Sale or exchange of real property” in heading and “disposition of a United States real property interest (as defined in section 897(c))” for “sale or exchange of real property located in the United States” in text.

## § 871: Tax on nonresident alien individuals

- § 871(g): Pub. L. 96–499 added par. (8).

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

- § 882(a)(3): Pub. L. 96–499 added par. (3).

## § 897: Disposition of investment in United States real property

- Enacted 26 U.S.C. § 897.

## § 3121: Definitions

- § 3121(a)(6): Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” after subpar. (B).

## § 3306: Definitions

- § 3306(b)(6): Pub. L. 96–499 struck out “(or the corresponding section of prior law)” after “section 3101” in subpar. (A) and inserted “with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor” following subpar. (B).

## § 4251: Imposition of tax

- § 4251(a)(2): Pub. L. 96–499, § 1151(a), substituted “During 1980 or 1981” for “During 1980” and “During 1982” for “During 1981” in table.
- § 4251(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

- Enacted 26 U.S.C. § 6039C.

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

- § 6103(m)(4)(A): Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (i) and, as so designated, inserted reference to part B of title IV of the Higher Education Act of 1965, added cl. (ii), and provided that such disclosures were for use only by officers, employees, or agents of the Department of Education.
- § 6103(m)(4)(B): Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (ii), and added cl. (i).

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

- § 6652(g), § 6652(h): Pub. L. 96–499 added subsec. (g) and redesignated former subsec. (g) as (h).

## § 6655: Failure by corporation to pay estimated income tax

- § 6655(e): Pub. L. 96–499, § 1111(b), substituted “subsections (b), (d), and (h)” for “subsections (b) and (d)”.
- § 6655(h): Pub. L. 96–499, § 1111(a), added subsec. (h).

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 96–499 substituted “person (not described in paragraph (1))” for “officer, employee, or agent, or former officer, employee, or agent, of any State (as defined in section 6103(b)(5)), any local child support enforcement agency, any educational institution, or any State food stamp agency (as defined in section 6103(l)(7)(C)” and “(m)(4) of section 6103” for “(m)(4)(B) of section 6103”.