# Pub. L. 98-67: changes to the Internal Revenue Code 1983-08-05, 97 Stat. 369. Source: . ## Legislative history - Bill: [H.R. 2973](https://www.congress.gov/bill/98th-congress/house-bill/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 (c) and repealed amendments made by Pub.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 - § 274(e)(3): Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. - § 274(h)(6): Pub. L. 98–67, § 227(a), added par. (6). ## § 275: Certain taxes - § 275(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 L. 98–67 repealed amendments made by Pub.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 - § 643(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 L. 98–67 repealed amendments made by Pub.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 - § 661(a): Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 3402: Income tax collected at source - § 3402(s): Pub. L. 98–67 struck out subsec. (s) which related to extension of withholding to certain payments where identifying number was not furnished or was inaccurate. See section 3406 of this title. ## § 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 L. 98–67 repealed amendments made by Pub.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 - Enacted 26 U.S.C. § 3406. ## § 3502: Nondeductibility of taxes in computing taxable income - § 3502(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 L. 98–67 repealed amendments made by Pub.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 - § 6011(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 L. 98–67 repealed amendments made by Pub.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 furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations” for “The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a)(1) was made” and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 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 furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations” for “The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a)(1) was made” and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 6049: Returns regarding payments of interest - § 6049(a): Pub. L. 98–67, § 102(e)(1), struck out par. (3) which related to persons required under subchapter B of chapter 24 to withhold tax on the payment of interest and, in provisions following par. (2), substituted “and the name and address of the person to whom paid” for “, tax deducted and withheld, and the name and address of the person to whom paid or from whom withheld”. - § 6049(b)(2)(C): Pub. L. 98–67, § 102(e)(2), amended subpar. (C) generally, substituting in cl. (i) “person described in paragraph (4), or” for “person referred to in paragraph (2) of section 3452(c) (other than subparagraphs (J) and (K) thereof), or” and in cl. (ii) “described in paragraph (5),” for “described in section 3454(a)(2)(D) or (E),”. - § 6049(b)(4), § 6049(b)(5): Pub. L. 98–67, § 102(e)(2)(B), added pars. (4) and (5). - § 6049(c)(1): Pub. L. 98–67, § 102(e)(3), struck out subpar. (C) which related to aggregate amount of tax deducted and withheld with respect to the person under subchapter B of chapter 24. - § 6049(c)(2): Pub. L. 98–67, § 108(a), amended par. (2) generally, inserting provision allowing the written statement to be furnished either in person or in a separate mailing by first-class mail and authorizing the Secretary to prescribe by regulation the form that the written statement must take. - § 6049: Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 6051: Receipts for employees - § 6051(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 - § 6401(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. - § 6652(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), respectively, and in cl. (iii), as so redesignated, struck out “6042(e), 6044(f), 6049(e), or” before “6051(d)”. - § 6652(a)(2), § 6652(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 redesignated, inserted references to paragraph (2) in provisions preceding subpar. (A) and in provisions of subpar. (A) preceding cl. (i). ## § 6653: Failure to pay stamp tax - § 6653: Pub. L. 98–67 added subsec. (g). ## § 6654: Failure by individual to pay estimated income tax - § 6654(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 - § 6682(a)(1): Pub. L. 98–67 inserted reference to section 3406 and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 6705: Failure by broker to provide notice to payors - Enacted 26 U.S.C. § 6705. ## § 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. 97–248. See 1982 Amendment note below. ## § 7215: Offenses with respect to collected taxes - § 7215(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 - § 7431(f): Pub. L. 98–67 added subsec. (f). ## § 7652: Shipments to the United States - § 7652(c): Pub. L. 98–67 added subsec. (c). ## § 7654: Coordination of United States and certain possession individual income taxes - § 7654(d): Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. ## § 7701: Definitions - § 7701(a)(16): Pub. L. 98–67, § 102(a), repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. - § 7701(a)(41): Pub. L. 98–67, § 104(d)(1), added par. (41).