Page:United States Statutes at Large Volume 111 Part 1.djvu/1130

 Ill STAT. 1106 PUBLIC LAW 105-35—AUG. 5, 1997 26 USC 7431. (4) The section heading for section 7431 of such Code is amended by inserting "INSPECTION OR" before "DISCLOSURE". (5) The table of sections for subchapter B of chapter 76 of such Code is amended by inserting "inspection or" before "disclosure" in the item relating to section 7431. (6) Paragraph (2) of section 7431(g) of such Code, as redesignated by subsection (b), is amended by striking "any use" and inserting "any inspection or use". 26 USC 7431 (e) EFFECTIVE DATE. —The amendments made by this section note. shall apply to inspections and disclosures occurring on and after the date of the enactment of this Act. Approved August 5, 1997, LEGISLATIVE HISTORY—H.R. 1226 (S. 522): HOUSE REPORTS: No. 105-51 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 143 (1997): Apr. 15, considered and passed House. July 23, considered and passed Senate. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 33 (1997): Aug. 5, Presidential statement.

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