Sec. 20236. Reinstatement of certain protections for taxpayer return information
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/bill/116/hr/6800/eh/section-20236A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6103(a)(3) of the Internal Revenue Code of 1986, as amended by section 3516 of the CARES Act, is amended by striking (13)(A), (13)(B), (13)(C), (13)(D)(i),
(16)and inserting (13),
(16). Section 6103(p)(3)(A) of such Code, as so amended, is amended by striking (12), (13)(A), (13)(B), (13)(C), (13)(D)(i) and inserting (12), . Section 6103(p)(4) of such Code, as so amended, is amended by striking (13)(A), (13)(B), (13)(C), (13)(D)(i) each place it appears and inserting
(13). The amendments made by this section shall apply to disclosures made after the date of the enactment of the FUTURE Act ( Public Law 116–91 ).
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Sec. 20236
Reinstatement of certain protections for taxpayer return information
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