# Pub. L. 97-258: changes to the Internal Revenue Code 1982-09-13, 96 Stat. 1064. Source: . ## Legislative history - Bill: [H.R. 6128](https://www.congress.gov/bill/97th-congress/house-bill/6128) ## § 170: Charitable, etc., contributions and gifts - § 170(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 amended by the Act of July 9, 1952 (31 U.S.C. 725s–4)”. ## § 2055: Transfers for public, charitable, and religious uses - § 2055(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 15, 1952, as amended by the Act of July 9, 1952 (31 U.S.C. 725s–4)”. - § 2055(f): Pub. L. 97–258, § 3(f)(2), substituted “section 3113(e) of title 31, United States Code” for “section 24 of the Second Liberty Bond Act (31 U.S.C. 757e)”. ## § 5177: Other provisions relating to bonds - § 5177(b)(1): Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. ## § 5403: Cross references - § 5403(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 - § 6103(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 Accounting Procedures Act of 1950 (31 U.S.C. 67)” in subpar. (A)(i). Notwithstanding the directory language that amendment be made to subsec. (i)(6), the amendment was executed to subsec. (i)(7) to reflect the probable intent of Congress and the intervening redesignation of subsec. (i)(6) as (i)(7) by Pub. L. 97–248. - § 6103(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 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)”. - § 6103(m)(2): Pub. L. 97–258, § 3(f)(6), substituted “section 3711 of title 31, United States Code” for “section 3 of the Federal Claims Collection Act of 1966”. ## § 6327: Cross references - § 6327(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 - § 6422(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 amended by section 13 of the act of March 3, 1933 (31 U.S.C. 227)”. ## § 6901: Transferred assets - § 6901(a)(1)(B): Pub. L. 97–258 substituted “section 3713(b) of title 31, United States Code” for “section 3467 of the Revised Statutes (31 U.S.C. 192)”. ## § 7101: Form of bonds - § 7101(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) relating to compromises after judgment. ## § 7421: Prohibition of suits to restrain assessment or collection - § 7421(b)(2): Pub. L. 97–258 substituted “section 3713(b) of title 31, United States Code” for “section 3467 of the Revised Statutes (31 U.S.C. 192)”. ## § 7437: Cross references - § 7437(6): Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. Notwithstanding the directory language that amendment be made to section 7430, the amendment was executed to this section to reflect the probable intent of Congress and the intervening renumbering of section 7430 as 7432 by Pub. L. 97–248. ## § 7485: Bond to stay assessment and collection - § 7485(c)(2): Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. Notwithstanding the directory language that amendment be made to subsec. (b)(2), the amendment was executed to subsec. (c)(2) to reflect the probable intent of Congress and the intervening redesignation of subsec. (b) as (c) by Pub. L. 97–248. ## § 7801: Authority of Department of the Treasury - § 7801(b): Pub. L. 97–258, § 5(b), struck out subsec. (b) which related to Office of General Counsel of Department of the Treasury. See section 301 of Title 31, Money and Finance. - § 7801(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 - § 7802(b): Pub. L. 97–258 redesignated existing provisions as par. (1), added par. (1) heading, and added par. (2). Par. (2) is based on provisions that appeared in section 1037 of former Title 31, Money and Finance, prior to enactment of Title 31 by Pub. L. 97–258.