Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6104
Timestamp: 2019-12-06 11:49:24
Document Index: 252291947

Matched Legal Cases: ['§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104', '§ 6104']

Internal Revenue Code, § 6104. Publicity Of Information Required From Certain Exempt Organizations And Certain Trusts
I.R.C. § 6104(a) Inspection Of Applications For Tax Exemption Or Notice Of Status
I.R.C. § 6104(a)(1) Public Inspection
I.R.C. § 6104(a)(1)(A) Organizations Described In Section 501 Or 527 —
If an organization described in section 501(c) or (d) is exempt from taxation under section 501(a) for any taxable year or a political organization is exempt from taxation under section 527 for any taxable year, the application filed by the organization with respect to which the Secretary made his determination that such organization was entitled to exemption under section 501(a) or notice of status filed by the organization under section 527(i), together with any paper submitted in support of such application or notice, and any letter or other document issued by the Internal Revenue Service with respect to such application or notice shall be open to public inspection at the national office of the Internal Revenue Service. In the case of any application or notice filed after the date of the enactment of this subparagraph, a copy of such application or notice and such letter or document shall be open to public inspection at the appropriate field office of the Internal Revenue Service (determined under regulations prescribed by the Secretary). Any inspection under this subparagraph may be made at such times, and in such manner, as the Secretary shall by regulations prescribe. After the application of any organization for exemption from taxation under section 501(a) has been opened to public inspection under this subparagraph, the Secretary shall, on the request of any person with respect to such organization, furnish a statement indicating the subsection and paragraph of section 501 which it has been determined describes such organization.
I.R.C. § 6104(a)(1)(B) Pension, Etc., Plans —
I.R.C. § 6104(a)(1)(B)(i) —
I.R.C. § 6104(a)(1)(B)(ii) —
I.R.C. § 6104(a)(1)(B)(iii) —
I.R.C. § 6104(a)(1)(B)(iv) —
I.R.C. § 6104(a)(1)(C) Certain Names And Compensation Not To Be Opened To Public Inspection —
I.R.C. § 6104(a)(1)(D) Withholding Of Certain Other Information —
I.R.C. § 6104(a)(2) Inspection By Committees Of Congress —
I.R.C. § 6104(a)(2)(A) —
I.R.C. § 6104(a)(2)(B) —
I.R.C. § 6104(a)(3) Information Available On Internet And In Person
I.R.C. § 6104(a)(3)(A) In General —
I.R.C. § 6104(a)(3)(A)(i) —
I.R.C. § 6104(a)(3)(A)(ii) —
I.R.C. § 6104(a)(3)(B) Time To Make Information Available —
I.R.C. § 6104(b) Inspection Of Annual Returns —
I.R.C. § 6104(c) Publication To State Officials
I.R.C. § 6104(c)(1) General Rule For Charitable Organizations —
In the case of any organization which is described in section 501(c)(3) and exempt from taxation under section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall—
I.R.C. § 6104(c)(1)(A) —
I.R.C. § 6104(c)(1)(B) —
I.R.C. § 6104(c)(1)(C) —
I.R.C. § 6104(c)(2) Disclosure Of Proposed Actions Related To Charitable Organizations
I.R.C. § 6104(c)(2)(A) Specific Notifications —
I.R.C. § 6104(c)(2)(A)(i) —
I.R.C. § 6104(c)(2)(A)(ii) —
I.R.C. § 6104(c)(2)(A)(iii) —
I.R.C. § 6104(c)(2)(B) Additional Disclosures —
I.R.C. § 6104(c)(2)(C) Procedures For Disclosure —
I.R.C. § 6104(c)(2)(C)(i) —
I.R.C. § 6104(c)(2)(C)(ii) —
I.R.C. § 6104(c)(2)(D) Disclosures Other Than By Request —
I.R.C. § 6104(c)(3) Disclosure With Respect To Certain Other Exempt Organizations —
I.R.C. § 6104(c)(4) Use In Civil Judicial And Administrative Proceedings —
I.R.C. § 6104(c)(5) No Disclosure If Impairment —
I.R.C. § 6104(c)(6) Definitions —
I.R.C. § 6104(c)(6)(A) Return And Return Information —
I.R.C. § 6104(c)(6)(B) Appropriate State Officer —
I.R.C. § 6104(c)(6)(B)(i) —
I.R.C. § 6104(c)(6)(B)(ii) —
I.R.C. § 6104(c)(6)(B)(iii) —
I.R.C. § 6104(c)(6)(B)(iv) —
I.R.C. § 6104(d) Public Inspection Of Certain Annual Returns, Reports, Applications For Exemption, And Notices Of Status
I.R.C. § 6104(d)(1) In General —
I.R.C. § 6104(d)(1)(A) —
I.R.C. § 6104(d)(1)(A)(i) —
I.R.C. § 6104(d)(1)(A)(ii) —
I.R.C. § 6104(d)(1)(A)(iii) —
I.R.C. § 6104(d)(1)(A)(iv) —
I.R.C. § 6104(d)(1)(B) —
I.R.C. § 6104(d)(2) 3-Year Limitation On Inspection Of Returns —
I.R.C. § 6104(d)(3) Exceptions From Disclosure Requirement
I.R.C. § 6104(d)(3)(A) Nondisclosure Of Contributors, Etc. —
I.R.C. § 6104(d)(3)(B) Nondisclosure Of Certain Other Information —
I.R.C. § 6104(d)(4) Limitation On Providing Copies —
I.R.C. § 6104(d)(5) Exempt Status Application Materials —
I.R.C. § 6104(d)(6) Notice Materials —
I.R.C. § 6104(d)(7) Disclosure Of Reports By Internal Revenue Service —
I.R.C. § 6104(d)(8) Application To Nonexempt Charitable Trusts And Nonexempt Private Foundations —
(Aug. 16, 1954, ch. 736, 68A Stat. 755 ; Sept. 2, 1958, Pub. L. 85-866, title I, 75(a), 72 Stat. 1660; Dec. 30, 1969, Pub. L. 91-172, title I, 101(e)(1)-(3), (j)(36), 83 Stat. 523, 530; Sept. 2, 1974, Pub. L. 93-406, title II, 1022(g)(1)-(3), 88 Stat. 940, 941; Oct. 4, 1976, Pub. L. 94-455, title XII, 1201(d)(1), title XIII, 1307(d)(2)(B), title XIX, 1906(b)(13)(A), 90 Stat. 1667, 1727, 1834; Feb. 10, 1978, Pub. L. 95-227, 4(e), 92 Stat. 23; Oct. 20, 1978, Pub. L. 95-488, 1(d), 92 Stat. 1638; Nov. 6, 1978, Pub. L. 95-600, title VII, 703(m), 92 Stat. 2943; Dec. 28, 1980, Pub. L. 96-603, 1(b), (d)(3), 94 Stat. 3503, 3504; July 18, 1984, Pub. L. 98-369, div. A, title III, 306(b), title IV, 491(d)(49), 98 Stat. 784, 852; Dec. 22, 1987, Pub. L. 100-203, title X, 10702(a), 101 Stat. 1330-459; Pub. L. 105-206, title VI, Sec. 6019, July 22, 1998, 112 Stat 685; Pub. L. 105-277, title I, Sec. 1004(b), Oct. 21, 1998, 112 Stat 2681; Pub. L. 106-230, Sec. 1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 477; Pub. L. 106-554, Sec. 312, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 107-276, Sec. 3, Nov. 2, 2002, 116 Stat. 1929; Pub. L. 109-280, title XII, Sec. 1201(b)(3), 1224, 1225(a), Aug. 17, 2006, 120 Stat. 780; Pub. L. 110-172, Sec. 3(g), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 113-295, Div. A, title II, Sec. 220(v), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 116-25, title III, Sec. 3101(c), July 1, 2019, 133 Stat. 981.)
2019 - Subsec. (b). Pub. L. 116-25, Sec. 3101(c), amended subsec. (b) by inserting at the end “Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public as soon as practicable in a machine readable format.”.
2014 - Subsec. (d)(6). Pub. L. 113-295, Div. A, 220(v), amended subpar. (6) by redesignating the second par. (6) (relating to disclosure of reports by the Internal Revenue Service) and third par. (6) (relating to application to nonexempt charitable trusts and nonexempt private foundations) as pars. (7) and (8), respectively.
2007 - Subsec. (b). Pub. L. 110-172, Sec. 3(g)(1), amended subsec. (b) by striking “Information” after “Annual” in the heading and by adding the sentence at the end.
Subsec. (d)(1)(A)(ii). Pub. L. 110-172, Sec. 3(g)(2), amended clause (ii). Before amendment, it read as follows:
“(ii) any annual return filed under section 6011 which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations) by such organization, but only if such organization is described in section 501(c)(3),”
Subsec. (d)(2). Pub. L. 110-172, Sec. 3(g)(3), amended par. (2) by substituting “section 6011 or 6033” for “section 6033”.
2006 - Subsec. (b). Pub. L. 109-280, Sec. 1201(b)(3), amended subsec. (b) by adding the sentence at the end.
Subsec. (c)(1). Pub. L. 109-280, Sec. 1224(b)(4), amended the heading by inserting “For Charitable Organizations” after “Rule”.
Subsec. (c)(2)-(6). Pub. L. 109-280, Sec. 1224(a), struck par. (2) and added par. (2)-(6). Before being struck, par. (2) read as follows:
“(2) Appropriate State officer
For purposes of this subsection, the term “appropriate State officer” means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).”
Subsec. (d)(1)(A)(ii)-(iii). Pub. L. 109-280, Sec. 1225(a), redesignated clause (ii)-(iii) as clause (iii)-(iv), respectively, and added new clause (ii).
2002 - Subsec. (b). Pub. L. 107-276, Sec. 3(b)(1), amended subsec. (b) by striking “6012(a)(6),” before “6033, 6034,”.
Subsec. (d)(1)(A)(i). Pub. L. 107-276, Sec. 3(b)(2)(A), amended clause (i) by striking “or section 6012(a)(6) (relating to returns by political organizations)” before “by such organization”.
Subsec. (d)(2). Pub. L. 107-276, Sec. 3(b)(2)(B), amended par. (2) by striking “or section 6012(a)(6)” before “under section 6033”.
2000 - Subsec. (d)(6)[8]. Pub. L. 106-554, Sec. 312(a), added new par. (6).
Subsec. (a). Pub. L. 106-230, Sec. 1(b)(1)(B), amended the heading by inserting “or 527” after “section 501.”
Subsec. (a)(1)(A). Pub. L. 106-230, Sec. 1(b)(1)(A), amended subpar. (A) by inserting “or a political organization is exempt from taxation under section 527 for any taxable year” after “taxable year”; by inserting “or notice of status filed by the organization under section 527(i)” before “, together”; by inserting “or notice” after “such application” each place it appears; by inserting “or notice” after “any application”; and by inserting “for exemption from taxation under section 501(a)” after “any organization” in the last sentence.
Subsec. (a)(2). Pub. L. 106-230, Sec. 1(b)(3), amended subpar. (A) by inserting “or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year” after “taxable year.”
Subsec. (a)(3). Pub. L. 106-230, Sec. 1(b)(2), added par. (3).
Subsec. (b). Pub. L. 106-230, Sec. 3(b)(1), inserted “6012(a)(6)” before “6033” and inserted “or a political organization exempt from taxation under section 527” after “509(a).”
Subsec. (d). Pub. L. 106-230, Sec. 1(b)(4)(A), amended the heading by substituting “, applications for exemption, and notices of status” for “and applications for exemption.”
Subsec. (d). Pub. L. 106-230, Sec. 2(b)(1)(A), amended the heading by inserting “reports,” after “returns,”.
Subsec. (d)(1). Pub. L. 106-230, Sec. 3(b)(2)(B)(i), amended the language preceding subpar. (A) by inserting “or an organization exempt from taxation under section 527(a)” after “501(a).”
Subsec. (d)(1)(A)(i). Pub. L. 106-230, Sec. 3(b)(2)(A), amended clause (i) by inserting “or section 6012(a)(6) (relating to returns by political organizations)” after “organizations).”
Subsec. (d)(1)(A)(ii). Pub. L. 106-230, Sec. 1(b)(4)(B), amended clause (ii) by inserting “or notice of status under section 527(i)” after “section 501” and by inserting “or any notice materials” after “materials.”
Subsec. (d)(1)(A)(i)-(iii). Pub. L. 106-230, Sec. 2(b)(1)(B), amended subpar. (A) by striking “and” at the end of clause (i); by adding “and” at the end of clause (ii); and by adding clause (iii).
Subsec. (d)(1)(B). Pub. L. 106-230, Sec. 1(b)(4)(C), amended subpar. (B) by inserting “or such notice materials” after “materials.”
Subsec. (d)(1)(B). Pub. L. 106-230, Sec. 2(b)(1)(C), amended subpar. (B) by inserting “, reports,” after “return.”
Subsec. (d)(2). Pub. L. 106-230, Sec. 3(b)(2)(B)(ii), amended par. (2) by inserting “or section 6012(a)(6)” after “section 6033.”
Subsec. (d)(3)(A). Pub. L. 106-230, Sec. 2(b)(2), amended subpar. (A) by inserting “or a political organization exempt from taxation under section 527” after “509(a))”.
Subsec. (d)(6). Pub. L. 106-230, Sec. 1(b)(4)(D), added par. (6).
Subsec. (d)(6)[7]. Pub. L. 106-230, Sec. 2(b)(3), added a second par. (6).
1998 - Subsec. (d), (e). Pub. L. 105-277, Sec. 1004(b)(1), struck subsecs. (d) and (e) and added a new subec. (d). Prior to being struck, subsecs. (d) and (e) read as follows:
“(d) Public inspection of private foundations' annual reports
The annual return required to be filed under section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a) shall be made available by the foundation managers for inspection at the principal office of the foundation during regular business hours by any citizen on request made within 180 days after the date of the publication of notice of its availability. Such notice shall be published, not later than the day prescribed for filing such annual return (determined with regard to any extension of time for filing), in a newspaper having general circulation in the county in which the principal office of the private foundation is located. The notice shall state that the annual return of the private foundation is available at its principal office for inspection during regular business hours by any citizen who requests it within 180 days after the date of such publication, and shall state the address and the telephone number of the private foundation's principal office and the name of its principal manager.
“(e) Public inspection of certain annual returns and applications for exemption
“(1) Annual returns
During the 3-year period beginning on the filing date--
a copy of the annual return filed under section 6033 (relating to returns by exempt organizations) by any organization to which this paragraph applies shall be made available by such organization for inspection during regular business hours by any individual at the principal office of the organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and
upon such request of an individual made at such principal office or such a regional or district office, a copy of such annual return shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs.
“(B) Organizations to which paragraph applies
This paragraph shall apply to any organization which--
is described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a), and
is not a private foundation (within the meaning of section 509(a)).
“(C) Nondisclosure of contributors
Subparagraph (A) shall not require the disclosure of the name or address of any contributor to the organization. In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.
“(D) Filing date
For purposes of subparagraph (A), the term “filing date” means the last day prescribed for filing the return under section 6033 (determined with regard to any extension of time for filing).
“(2) Application for exemption
an organization described in subsection (c) or (d) of section 501 is exempt from taxation under section 501(a), and
such organization filed an application for recognition of exemption under section 501, a copy of such application (together with a copy of any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application) shall be made available by the organization for inspection during regular business hours by any individual at the principal office of the organization and, if the organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office (and, upon request of an individual made at such principal office or such a regional or district office, a copy of the material requested to be available for inspection under this subparagraph shall be provided (in accordance with the last sentence of paragraph (1)(A)) to such individual without charge other than reasonable fee for any reproduction and mailing costs).
“(B) Nondisclosure of certain information
Subparagraph (A) shall not require the disclosure of any information if the Secretary withheld such information from public inspection under subsection (a)(1)(D).
“(3) Limitation
Paragraph (1)(A)(ii) (and the corresponding provision of paragraph (2)) shall not apply to any request if, in accordance with regulations promulgated by the Secretary, the organization has made the requested documents widely available, or, the Secretary determines, upon application by an organization, that such request is part of a harassment campaign and that compliance with such request is not in the public interest.”
Subsec. (b). Pub. L. 105-206, Sec. 6019(a), amended subsec. (b) by adding the sentence at the end.
Subsec. (e)(1)(C). Pub. L. 105-206, Sec. 6019(b), amended subpar. (C) by adding the sentence at the end.
1996--Subsec. (e)(1)(A). Pub. L. 104-168, 1313(a)(1), added clause (ii) and the paragraph following clause (ii).
Subsec. (e)(2)(A)(ii). Pub. L. 104-168, 1313(a)(2), added the material following “such regional or district office”.
Subsec. (e)(3). Pub. L. 104-168, 1313(a)(3), added par. (3).
1987--Subsec. (e). Pub. L. 100-203 added subsec. (e).
1984--Subsec. (a)(1)(B)(i). Pub. L. 98-369, 491(d)(49), substituted “or 403(a)” for “,403(a), or 405(a)”.
Subsec. (d). Pub. L. 98-369, 306(b), substituted “shall state the address and the telephone number of the private foundation's principal office” for “shall state the address of the private foundation's principal office”.
1980--Subsec. (b). Pub. L. 96-603, 1(d)(3), struck out “6056,” after “6034,”.
Subsec. (d). Pub. L. 96-603, 1(b), substituted in heading “annual returns” for “annual reports” and in text “section 6033 (relating to returns by exempt organizations) by any organization which is a private foundation within the meaning of section 509(a)” for “section 6056 (relating to annual reports by private foundations)" and “annual return” for “annual report” wherever appearing.
1978--Subsec. (a)(1)(A). Pub. L. 95-488, 1(d)(1), struck out “(other than in paragraph (21) thereof)” after “section 501(c)”.
Pub. L. 95-227, 4(e)(1), inserted “(other than in paragraph (21) thereof)” after “501(c)”.
Subsec. (a)(2). Pub. L. 95-600 substituted “Section 6103(f)” for “Section 6103(d)”.
Subsec. (b). Pub. L. 95-488, 1(d)(2), struck out provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21).
Pub. L. 95-227, 4(e)(2), inserted provisions exempting from applicability of this subsec. the information required by a trust described in section 501(c)(21).
1976--Subsec. (a). Pub. L. 94-455, 1201(d)(1), 1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) “or his delegate” after “Secretary” wherever appearing and inserted in par. (1)(A) “and any letter or other document issued by the Internal Revenue Service with respect to such application” after “in support of such application,” and “any such letter or document” after “a copy of such application”.
Subsec. (c)(1). Pub. L. 94-455, 1307(d)(2)(B), 1906(b)(13)(A), struck out in provisions preceding subpar. (A) “or his delegate” after “Secretary” and in subpar. (B) substituted “chapter 41 or 42” for “chapter 42”.
1974--Subsec. (a)(1). Pub. L. 93-406, 1022(g)(1), substituted “Organizations described in section 501” for “In general” in heading for subpar. (A), added subpars. (B) and (C), redesignated existing subpar. (B) as (D), and in subpar. (D) as so redesignated substituted “Withholding of certain other information” for “Withholding of certain information” in heading and “subparagraph (A) or (B)” for “subparagraph (A)” in text.
Subsec. (a)(2)(A). Pub. L. 93-406, 1022(g)(2), inserted “any application referred to in subparagraph (B) of subsection (a)(1) of this section, and”.
Subsec. (b). Pub. L. 93-406, 1022(g)(3), which purported to amend subsec. (b) by substituting “6956, and 6058” for “and 6056” was executed by substituting “6056, and 6058” for “and 6056” as the probable intent of Congress. See 1980 Amendment note above.
1969--Subsec. (b). Pub. L. 91-172, 101(e)(1), (j)(36), inserted provision prohibiting disclosure by the Secretary or his delegate of the name or address of any contributor to any organization or trust other than a private foundation and inserted reference to section 6056.
Subsecs. (c), (d). Pub. L. 91-172, 101(e)(2), (3), added subsecs. (c) and (d).
1958--Pub. L. 85-866 designated existing provisions as subsec. (b) and added subsec. (a).
Amendment by Pub. L. 116-25, Sec. 3101(c), effective beginning after the date of the enactment of this Act [Enacted: July 1, 2019 ].
Sec. 3101(d)(2) provided the following transitional relief:
“(2) TRANSITIONAL RELIEF.—
“(i) IN GENERAL.—In the case of any small organizations, or any other organizations for which the Secretary of the Treasury or the Secretary's delegate (hereafter referred to in this paragraph as the “Secretary”) determines the application of the amendments made by this section would cause undue burden without a delay, the Secretary may delay the application of such amendments, but such delay shall not apply to any taxable year beginning on or after the date 2 years after of the enactment of this Act.
“(ii) SMALL ORGANIZATION.—For purposes of clause (i), the term “small organization” means any organization—
Amendment by Div. A, Sec. 220(v) of Pub. L. 113-295, effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Amendments by Section 3(g) of Pub. L. 110-172 effective as if included in the provisions of the Pension Protection Act of 2006 [Pub. L. 109-280, Sec. 1225] to which they relate.
Amendment by Section 1201(b)(3) of Pub. L. 109-280 effective for returns for taxable years beginning after December 31, 2006.
Amendments by Section 1224 of Pub. L. 109-280 effective on the date of the enactment of this Act [Enacted: Aug. 17, 2006] but shall not apply to requests made before such date.
Amendments by Section 1225 of Pub. L. 109-280 effective for returns filed after the date of the enactment of this Act [Enacted: Aug. 17, 2006].
Amendments by Section 3 of Pub. L. 107-276 effective as if included in the amendments made by Pub. L. 106-230.
Amendment by Section 312(a) of Pub. L. 106-554 effective as if included in the provisions of the Tax and Trade Relief Extension Act of 1998 to which it relates.
Section 1(d) of Pub. L. 106-230 provided that:
“(2) ORGANIZATIONS ALREADY IN EXISTENCE--In the case of an organization established before the date of the enactment of this section, the time to file the notice under section 527(i)(2) of the Internal Revenue Code of 1986, as added by this section, shall be 30 days after the date of the enactment of this section.
Section 2(d) of Pub. L. 106-230 provided that: “The amendment made by subsection (a) shall apply to expenditures made and contributions received after the date of the enactment of this Act, except that such amendment shall not apply to expenditures made, or contributions received, after such date pursuant to a contract entered into on or before such date.”
Section 3(d) of Pub. L. 106-230 provided that: “the amendments made by this section shall apply to returns for taxable years beginning after June 30, 2000.”
“(A) IN GENERAL.--Except as provided in subparagraph (B), the amendments made by this subsection shall apply to requests made after the later of December 31, 1998, or the 60th day after the Secretary of the Treasury first issues the regulations referred to in section 6104(d)(4) of the Internal Revenue Code of 1986, as amended by this section.
Amendments by Sec. 6019 of Pub. L. 105-206 effective on the date of the enactment of this Act [enacted: July 22, 1998].
Section 1313(c) of Pub. L. 104-168 provided that: “The amendments made by this section shall apply to requests made on or after the 60th day after the Secretary of the Treasury first issues the regulations referred to section 6104(e)(3) of the Internal Revenue Code of 1986 [as added by 1313(a)(3)]”.
Section 10702(b) of Pub. L. 100-203 provided that: “The amendment made by subsection (a) [amending this section] shall apply--
“(2) on and after the 30th day after the date of the enactment of this Act [Dec. 22, 1987] in the case of applications submitted to the Internal Revenue Service--
Amendment by section 306(b) of Pub. L. 98-369 effective Jan. 1, 1985, see section 306(c) of Pub. L. 98-369, set out as a note under section 4946 of this title.
Amendment by section 491(d)(49) of Pub. L. 98-369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set out as a note under section 62 of this title.
Amendment by Pub. L. 95-488 effective with respect to taxable years beginning after Dec. 31, 1977 and nothing in amendment by Pub. L. 95-488 construed to permit disclosure of confidential business information of contributors to any trust described in section 501(c)(21), see section 1(e) of Pub. L. 95-488, set out as a note under section 192 of this title.
Section 1201(d)(2) of Pub. L. 94-455 provided that: “The amendments made by this subsection [amending this section] apply to any letter or other document issued with respect to applications filed after October 31, 1976.”
Amendment by section 1307(d)(2)(B) of Pub. L. 94-455 applicable on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 6001 of this title.
Section 1022(g)(4) of Pub. L. 93-406 provided that: “The amendments made by this subsection [amending this section] shall apply to applications filed (or documents issued) after the date of enactment of this Act [Sept. 2, 1974].”
Section 75(c) of Pub. L. 85-866 provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the 60th day after the day on which this Act is enacted [Sept. 2, 1958]. The amendments made by subsection (b) [amending section 6033 of this title] shall apply to taxable years ending on or after December 31, 1958.”
Section 7 of Pub. L. 107-276 provided that:
“Notices, reports, or returns that were required to be filed with the Secretary of the Treasury before the date of the enactment of the amendments made by this Act and that were disclosed by the Secretary of the Treasury consistent with the law in effect at the time of disclosure shall remain subject on and after such date to the disclosure provisions of section 6104 of the Internal Revenue Code of 1986.”
[6105. Repealed. Pub. L. 94-455, title XIX, 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 755 , authorized the Secretary or his delegate to compile, beginning after June 31, 1941, all cases in which relief from excess profits tax has been allowed.
[6106. Repealed. Pub. L. 94-455, title XII, 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756 , related to inspection of unemployment tax returns.