# Pub. L. 97-452: changes to the Internal Revenue Code

1983-01-12, 96 Stat. 2478. Source: <https://www.govinfo.gov/link/plaw/97/public/452>.

## Legislative history

- Bill: [H.R. 7378](https://www.congress.gov/bill/97th-congress/house-bill/7378)

## § 454: Obligations issued at discount

- § 454(c)(2): Pub. L. 97–452 substituted “chapter 31 of title 31” for “the Second Liberty Bond Act”.

## § 1037: Certain exchanges of United States obligations

- § 1037(a): Pub. L. 97–452 substituted “chapter 31 of title 31” and “chapter” for “the Second Liberty Bond Act” and “Act”, respectively.

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

- § 6103(m)(2): Pub. L. 97–452 substituted “sections 3711, 3717, and 3718 of title 31” for “section 3 of the Federal Claims Collection Act of 1966 (31 U.S.C. 952)”, wherever appearing.