Pub. L. 97-258 Sep. 13, 1982

96 Stat. 1064 · Changed 15 sections of the Code

Bill H.R. 6128

§ 170 Charitable, etc., contributions and gifts

(k) Pub. L. 97–258 substituted “section 4043 of title 18, United States Code” for “section 2 of the Act of May 15, 1952, as…

§ 2055 Transfers for public, charitable, and religious uses

(f) Pub. L. 97–258, § 3(f)(1), substituted “section 4043 of title 18, United States Code” for “section 2 of the Act of May…
(f) Pub. L. 97–258, § 3(f)(2), substituted “section 3113(e) of title 31, United States Code” for “section 24 of the Second…

§ 5177 Other provisions relating to bonds

(b)(1) Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.

§ 5403 Cross references

(3) Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.

§ 6103 Confidentiality and disclosure of returns and return information

(i)(7) Pub. L. 97–258, § 3(f)(4), substituted “section 713 of title 31, United States Code” for “section 117 of the Budget and…
(l)(4)(A)(ii) Pub. L. 97–258, § 3(f)(5), substituted “section 330 of title 31, United States Code” for “section 3 of the Act of July…
(m)(2) Pub. L. 97–258, § 3(f)(6), substituted “section 3711 of title 31, United States Code” for “section 3 of the Federal…

§ 6327 Cross references

(6) Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”.

§ 6422 Cross references

(10) Pub. L. 97–258, § 3(f)(8), substituted “section 3727 of title 31, United States Code” for “R.S. 3477 (31 U.S.C. 203)”.
§ 6422 Pub. L. 97–258, § 3(f)(9), substituted “section 3728 of title 31, United States Code” for “the act of March 3, 1875, as…

§ 6901 Transferred assets

(a)(1)(B) Pub. L. 97–258 substituted “section 3713(b) of title 31, United States Code” for “section 3467 of the Revised Statutes…

§ 7101 Form of bonds

(2) Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”.

§ 7124 Cross references

§ 7124 Pub. L. 97–258, § 3(f)(12)(A), struck out heading “Criminal penalties”.
§ 7124 Pub. L. 97–258, § 3(f)(12)(B), struck out subsec. (b) which set forth cross reference to R.S. 3469 (31 U.S.C. 194)…

§ 7421 Prohibition of suits to restrain assessment or collection

(b)(2) Pub. L. 97–258 substituted “section 3713(b) of title 31, United States Code” for “section 3467 of the Revised Statutes…

§ 7437 Cross references

(6) Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”.…

§ 7485 Bond to stay assessment and collection

(c)(2) Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. Notwithstanding the…

§ 7801 Authority of Department of the Treasury

(b) Pub. L. 97–258, § 5(b), struck out subsec. (b) which related to Office of General Counsel of Department of the…
(c) Pub. L. 97–258, § 2(f)(1), inserted “or section 301(f) of title 31” after “Nothing in this section”.

§ 7802 Internal Revenue Service Oversight Board

(b) Pub. L. 97–258 redesignated existing provisions as par. (1), added par. (1) heading, and added par. (2). Par. (2) is…