Page:United States Statutes at Large Volume 98 Part 1.djvu/873

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 825

(3) by striking out "commissioner" and inserting in lieu thereof ' 'special trial judge". (d) CONFORMING AMENDMENT.—Subsection (c) of section 7471

26 USC 7471.

(cross reference relating to compensation and travel and subsistence allowances of commissioners) is amended by striking out "COMMISSIONERS" in the heading and inserting in lieu thereof "SPECIAL TRIAL JUDGES", and by striking out "commissioners" and inserting in lieu thereof "special trial judges". (e) EFFECTIVE DATE.— 26 USC 7456 (1) The amendments made by this section shall take effect on note. the date of the enactment of this Act. (2) Any reference in any law to a commissioner of the Tax Court shall be treated as a reference to a special trial judge of the Tax Court. SEC. 465. PUBLICITY OF TAX COURT PROCEEDINGS. (a) IN GENERAL.—Section 7461 (relating to publicity of proceed- 26 USC 7461. ings) is amended to read as follows: "SEC. 7461. PUBLICITY OF PROCEEDINGS. "(a) GENERAL RULE.—Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public. "(b) EXCEPTIONS.— "(1) TRADE SECRETS OR OTHER CONFIDENTIAL INFORMATION.—

The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court. ^: "(2) EVIDENCE, ETC.—After the decision of the Tax Court in lii'Jc / c i any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable." (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 7461 shall take effect on the date of the enactment of this Act. "^o*®-

Subtitle F—SimpliHcation of Income Tax Credits SEC. 47L CREDITS GROUPED TOGETHER IN MORE LOGICAL ORDER.

(a) CREDITS DIVIDED INTO 4 CATEGORIES.—The table of subparts for part IV of subchapter A of chapter 1 (relating to credits against tax) is amended to read as follows: "Subpart A. Nonrefundable personal credits. "Subpart B. Foreign tax credit, etc. "Subpart C. Refundable credits. "Subpart D. Business-related credits." (b) EXISTING CREDITS ASSIGNED TO APPROPRIATE CATEGORY.—Part

IV of subchapter A of chapter 1 is amended by striking out the

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