Page:United States Statutes at Large Volume 96 Part 1.djvu/683

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 641

widowers of past or present m e m b e r s of the Armed Forces of the United States or of cadets, and ". (b) ASSOCIATIONS ORGANIZED BEFORE 1880.—Subsection (c) of sec-

tion 501 (relating to exempt organizations) is amended by adding a t 26 USC 501. the end thereof the following new paragraph: "(23) any association organized before 1880 more than 25 percent of the m e m b e r s of which a r e present or past m e m b e r s of the Armed Forces and a principal purpose of which is to provide insurance and other benefits to veterans or their dependents." (c) EFFECTIVE D A T E. — The amendments m a d e by subsections (a) 26 USC 501 note. and (b) shall apply to taxable years beginning after the date of the e n a c t m e n t of this Act. SEC. 355. A M E N I) M P: N T TO COMMl NIC A T I O N S ACT OF 1934.

Title III of the Communications Act of 1934 is amended by inserting immediately after section 330 therein the following new section: "VERY HIGH FREQUENCY STATIONS

" SEC. 331. It shall be the policy of the Federal Communications Commission to allocate c h a n n e l s for very high frequency commercial television broadcasting in a m a n n e r which ensures that not less than one such channel shall be allocated to each State, if technically feasible. In any case in which licensee of a very high frequency commercial television broadcast station notifies the Commission to the effect that such licensee will agree to the reallocation of its channel to a community within a State in which the r e is allocated no very high frequency commercial television broadcast channel a t the t i m e such notification, the Commission shall, notwithstanding any other provision of law, order such reallocation and issue a license to such licensee for that purpose pursuant to such notification for a term of not to exceed 5 years as provided in section 307(d) of the Communications Act of 1934."

47 USC 331.

47 USC 307.

SEC. 356. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.

(a) IN GENERAL.— Subsection (i) of section 6103 (relating to disclosure to Federal officers or employees for administration of Federal laws not relating to tax administration) is amended by redesignating paragraph (6) as paragraph (7) and by striking out paragraph s (1), (2), (3), (4), and (5) and inserting in lieu thereof the following: "(1) DISCLOSURE OF RETURNS AND RETURN INFORMATION FOR USE IN CRIMINAL INVESTIGATIONS.—

"(A) IN GENERAL.—Except as provided in paragraph (6), any r e t u r n or r e t u r n information with respect to any specified taxable period or periods shall, pursuant to and upon the g r a n t of an ex part e order by a Federal district court judge or m a g i s t r a t e under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency who a r e personally and directly engaged in— "(i) preparation for any judicial or administrative proceeding pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party.

26 USC 6103.

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