Pub. L. 98-67 Aug. 5, 1983

97 Stat. 369 · Changed 28 sections of the Code

Bill H.R. 2973

§ 31 Tax withheld on wages

  • § 31 Pub. L. 98–67 added subsec. (c) and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 274 Disallowance of certain entertainment, etc., expenses

  • (e)(3) Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
  • (h)(6) Pub. L. 98–67, § 227(a), added par. (6).

§ 275 Certain taxes

  • (a)(1) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 643 Definitions applicable to subparts A, B, C, and D

  • (d) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 661 Deduction for estates and trusts accumulating income or distributing corpus

  • (a) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 3402 Income tax collected at source

  • (s) Pub. L. 98–67 struck out subsec. (s) which related to extension of withholding to certain payments where identifying…

§ 3403 Liability for tax

  • § 3403 Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 3406 Backup withholding

§ 3502 Nondeductibility of taxes in computing taxable income

  • (b) § 3502 Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6011 General requirement of return, statement, or list

  • (e) Pub. L. 98–67 amended subsec. (e) generally, designating existing provisions as par. (1) and adding par. (2).

§ 6013 Joint returns of income tax by husband and wife

  • § 6013 Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6042 Returns regarding payments of dividends and corporate earnings and profits

  • § 6042 Pub. L. 98–67 substituted in subsec. (c) “The written statement required under the preceding sentence shall be…

§ 6044 Returns regarding payments of patronage dividends

  • § 6044 Pub. L. 98–67 substituted in subsec. (e) “The written statement required under the preceding sentence shall be…

§ 6049 Returns regarding payments of interest

  • (a) Pub. L. 98–67, § 102(e)(1), struck out par. (3) which related to persons required under subchapter B of chapter 24 to…
  • (b)(2)(C) Pub. L. 98–67, § 102(e)(2), amended subpar. (C) generally, substituting in cl. (i) “person described in paragraph (4)…
  • (b)(4) (b)(5) Pub. L. 98–67, § 102(e)(2)(B), added pars. (4) and (5).
  • (c)(1) Pub. L. 98–67, § 102(e)(3), struck out subpar. (C) which related to aggregate amount of tax deducted and withheld with…
  • (c)(2) Pub. L. 98–67, § 108(a), amended par. (2) generally, inserting provision allowing the written statement to be furnished…
  • § 6049 Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6051 Receipts for employees

  • (f)(1)(A) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6401 Amounts treated as overpayments

  • (b) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6413 Special rules applicable to certain employment taxes

  • § 6413 Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (a)(1) Pub. L. 98–67, § 105(b)(1)(B), struck out cls. (ii), (iii), and (iv), redesignated cls. (v) and (vi) as (ii) and (iii)…
  • (a)(2) (a) Pub. L. 98–67, § 105(b)(1)(A), (C), added par. (2), redesignated former par. (2) as (3), and in par. (3), as so…

§ 6653 Failure to pay stamp tax

  • § 6653 Pub. L. 98–67 added subsec. (g).

§ 6654 Failure by individual to pay estimated income tax

  • (e)(1) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 6682 False information with respect to withholding

  • (a)(1) Pub. L. 98–67 inserted reference to section 3406 and repealed amendments made by Pub. L. 97–248. See 1982 Amendment…

§ 6705 Failure by broker to provide notice to payors

§ 7205 Fraudulent withholding exemption certificate or failure to supply information

  • § 7205 Pub. L. 98–67 designated existing provisions as subsec. (a), added subsec. (b), and repealed amendments made by Pub. L.…

§ 7215 Offenses with respect to collected taxes

  • (b) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 7431 Civil damages for unauthorized inspection or disclosure of returns and return information

  • (f) Pub. L. 98–67 added subsec. (f).

§ 7652 Shipments to the United States

  • (c) Pub. L. 98–67 added subsec. (c).

§ 7654 Coordination of United States and certain possession individual income taxes

  • (d) Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

§ 7701 Definitions

  • (a)(16) Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
  • (a)(41) Pub. L. 98–67, § 104(d)(1), added par. (41).