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TITLE 26 > Subtitle F > CHAPTER 68 > Subchapter B > PART I > § 6701
NOTES:
Source
(Added Pub. L. 97–248, title III, § 324(a), Sept. 3, 1982, 96 Stat. 615; amended Pub. L. 101–239, title VII, § 7735(a), (b), Dec. 19, 1989, 103 Stat. 2403.)
Amendments
1989—Subsec. (a)(1). Pub. L. 101–239, § 7735(a)(1), struck out “in connection with any matter arising under the internal revenue laws” after “other document”.
Subsec. (a)(2). Pub. L. 101–239, § 7735(a)(2), inserted “(or has reason to believe)” after “who knows”.
Subsec. (a)(3). Pub. L. 101–239, § 7735(a)(3), substituted “would result” for “will result”.
Subsec. (f)(1). Pub. L. 101–239, § 7735(b)(2), substituted “paragraphs (2) and (3)” for “paragraph (2)”.
Subsec. (f)(3). Pub. L. 101–239, § 7735(b)(1), added par. (3).
Effective Date of 1989 Amendment
Section 7735(c) of Pub. L. 101–239 provided that: “The amendments made by this section [amending this section] shall take effect on December 31, 1989.”
Effective Date
Section 324(c) of Pub. L. 97–248 provided that: “The amendments made by this section [enacting this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”
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