PUBLIC LAW 94-455—OCT. 4, 1976
9 0 STAT. 1667
an organization as an operating foundation under section 4942(j)(3), " (B) written determination described in subsection (g) (5)(B) issued pursuant to a request made before November 1, 1976, " (C) determination letter not otherwise described in subparagraph (A), (B), or (E) issued pursuant to a request made before November 1, 1976, " (D) background file document relating to any general written determination issued before July 5, 1967, or " (E) letter or other document described in section 6104 (a)(1)(B) (iv) issued before September 2, 1974. "(1) EXCLUSIVE REMEDY.—Except as otherwise provided in this title, or with respect to a discovery order made in connection with a judicial proceeding, the Secretary shall not be required by any Court to make any written determination or background file document open or available to public inspection, or to refrain from disclosure of any such documents." (b) E F F E C T U P O N P E X D IX G REQUESTS.—Any w r i t t e n determination
26 USC 6110
or background file document which is the subject of a judicial p r o - note, ceeding pursuant to section 552 of title 5, United States Code, commenced before January 1, 1976, shall not be treated as a written determination subject to subsection (h)(1), but shall be available to the complainant along with the background file document, if requested, as soon as practicable after July 1, 1976. (c) CLERICAL AMENDMENT. — The table of sections for subchapter B
of chapter 61 is amended by striking out the item relating to section 6110 and inserting in lieu thereof the following: ^"'c P- 1660. "Sec. 6110. Public inspection of written determinations. "Sec. 6111. Cross references." (d) LETTERS MADE P U B L I C. —
(1) Section 6 1 0 4 (a)(1)(A) (relating to inspection of applications for tax exemption) is amended— (A) by inserting after "such application," in the first sentence thereof the following: " and any letter or other document issued by the I n t e r n a l Revenue Service with respect to such application"; and (B) by inserting after "such application" in the second sentence thereof the following: "and such letter or document". (2) The amendments made by this subsection apply to any letter or other document issued with respect to applications filed after October 31, 1976. (e) EFFECTIVE D A T E. — E x c e p t as otherwise provided in this section, the amendments made by this section shall take effect on November 1, 1976. SEC. 1202. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION.
26 USC 6104.
t f^ 26 USC 6104 note, 26 USC 6110 note.
(a) CONFIDENTIALITY.—
(1) IN GENERAL.—Section 6103 (relating to publicity of tax 26 USC 6103. returns and disclosure of information as to persons filing tax returns) is amended to read as follows: "SEC. 6103. CONFIDENTIALITY AND DISCLOSURE OF RETURNS AND RETURN INFORMATION. " (a) GENERAL RULE. — R e t u r n s and return information shall be confidential, and except as authorized by this title—
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