# Pub. L. 96-598: changes to the Internal Revenue Code 1980-12-24, 94 Stat. 3488. Source: . ## Legislative history - Bill: [H.R. 3317](https://www.congress.gov/bill/96th-congress/house-bill/3317) ## § 274: Disallowance of certain entertainment, etc., expenses ## § 4071: Imposition of tax - § 4071: Pub. L. 96–598 added subsec. (f). ## § 5010: Credit for wine content and for flavors content - Enacted 26 U.S.C. § 5010. ## § 5212: Transfer of distilled spirits between bonded premises - § 5212: Pub. L. 96–598 inserted provision that restriction on transfers to bulk distilled spirits not apply to alcohol bottled under section 5235 of this title which is to be withdrawn for industrial purposes. ## § 6103: Confidentiality and disclosure of returns and return information - § 6103(d): Pub. L. 96–598 designated existing provision as par. (1), inserted heading “In general” and in text substituted “to receive the returns” for “to receive the return”, and added par. (2). ## § 6416: Certain taxes on sales and services - § 6416(a)(1)(C): Pub. L. 96–598, § 1(b)(2)(B), substituted “(b)(3)(C) or (D)” for “(b)(3)(C)”. - § 6416(b)(2)(E): Pub. L. 96–598, § 1(b)(2)(A), inserted “(or in the case of the tread rubber on a recapped or retreaded tire, resold for use as provided in subparagraph (D) of paragraph (3)),” after “paragraph (3)”. - § 6416(b)(2)(G): Pub. L. 96–598, § 1(a), inserted provision making a credit or refund of the tread rubber tax available where the tread rubber is destroyed, scrapped, wasted, or rendered useless in the recapping or retreading process, where the tread rubber is used in the recapping or retreading of a tire if the sales price of the tire is later adjusted because of a warranty or guarantee, in which case the overpayment is to be in proportion to the adjustment in the sales price of such tire, and where the tread rubber is used in the recapping or retreading of a tire, if such tire is by any person exported, used or sold for use as supplies for vessels or aircraft, sold to a State or local government for the exclusive use of a State or local government, or sold to a nonprofit educational organization for its exclusive use. - § 6416(b)(3)(A): Pub. L. 96–598, § 1(b)(2)(C), inserted “(D),” after “(C),”. - § 6416(b)(3): Pub. L. 96–598, § 1(b)(1), added subpar. (D). - § 6416(b)(4)(A): Pub. L. 96–598, § 1(b)(2)(D), substituted “section 4071, or a recapped or retreaded tire in respect of which tax under section 4071(a)(4) was paid on the tread rubber used in the recapping or retreading,” for “section 4071”. ## § 6511: Limitations on credit or refund - § 6511(i): Pub. L. 96–598 added subsec. (i) and redesignated former subsec. (i) as (j). - § 6511: Pub. L. 96–598 redesignated former subsec. (i) as (j).