Sec. 115. Not to exceed 2 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred to the Treasury Inspector General for Tax Administration’s appropriation upon the advance approval of the Committees on Appropriations of the House of Representatives and the Senate: * Provided*, That no transfer may increase or decrease any such appropriation by more than 2 percent.
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/statute-compilations/comps-15486/sec-115A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## Sec. 115 Not to exceed 2 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred to the Treasury Inspector General for Tax Administration’s appropriation upon the advance approval of the Committees on Appropriations of the House of Representatives and the Senate: * Provided*, That no transfer may increase or decrease any such appropriation by more than 2 percent.