# Pub. L. 97-164: changes to the Internal Revenue Code

1982-04-02, 96 Stat. 48. Source: <https://www.govinfo.gov/link/plaw/97/public/164>.

## Legislative history

- Bill: [H.R. 4482](https://www.congress.gov/bill/97th-congress/house-bill/4482)

## § 6110: Public inspection of written determinations

- § 6110(i)(1): Pub. L. 97–164 substituted “United States Claims Court” for “Court of Claims”.

## § 7422: Civil actions for refund

- § 7422(e): Pub. L. 97–164 substituted “United States Claims Court” for “Court of Claims” wherever appearing.

## § 7428: Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.

- § 7428(a), § 7428(b)(2), § 7428(c)(1)(C)(iii): Pub. L. 97–164 substituted “Claims Court” for “Court of Claims”.

## § 7456: Administration of oaths and procurement of testimony

- § 7456(c): Pub. L. 97–164 substituted “Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided in subchapter I of chapter 57 of title 5, United States Code, while traveling on official business and away from Washington, District of Columbia” for “Each commissioner shall receive the same compensation and travel and subsistence allowances provided by law for commissioners of the United States Court of Claims”.

## § 7482: Courts of review

- § 7482(a): Pub. L. 97–164 inserted “(other than the United States Court of Appeals for the Federal Circuit)” after “The United States Courts of Appeals”.