# Pub. L. 99-386: changes to the Internal Revenue Code

1986-08-22, 100 Stat. 823. Source: <https://www.govinfo.gov/link/plaw/99/public/386>.

## Legislative history

- Bill: [S. 992](https://www.congress.gov/bill/99th-congress/senate-bill/992)

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

- § 6103(p)(5): Pub. L. 99–386 substituted “year” for “quarter”.