Page:United States Statutes at Large Volume 92 Part 2.djvu/358

 92 STAT. 1638

PUBLIC LAW 95-488—OCT. 20, 1978

(d)(1) The first sentence of subparagraph (A) of section 6104(a) 26 USC 6104. (1) of such Code (relating to inspection of applications for tax exemption) is amended by striking out "(other than in paragraph (21) thereof)", (2) Subsection (b) of section 6104 of such Code (relating to inspection of annual information returns) is amended by striking out the last sentence. 26 USC 192 note. (e) The amendments made by this section shall apply to taxable years beginning after December 31, 1977. Nothing in the amendments made by subsection (d) to section 6104 of the Internal Revenue Code of 1964 shall be construed to permit the disclosure under such section 6104 of confidential business information of contributors to any trust 26 USC 501. described in section 501(c) (21) of such Code. Approved October 20, 1978.

LEGISLATIVE HISTORY: HOUSE REPORT No. 95-1656 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 124 (1978): Oct. 3, considered and passed House. Oct. 10, considered and passed Senate.

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