WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 77

26 U.S.C. 7513: Reproduction of returns and other documents

Created in 1958 by Public Law 85-866. Changed by 1 later law. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

This Congress

  • S. 5441 TAS Act · reported by committee · would change (c)

How it got here

1976

  • Pub. L. 94–455, §1906(b) (13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (a), (b)
  • Pub. L. 94–455, §1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions. · (c), (d)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.