DISCLOSURE OF RETURNS ON CERTAIN CASH TRANSACTIONS.

SEC. 3302. DISCLOSURE OF RETURNS ON CERTAIN CASH TRANSACTIONS. (a) Extension of Program.— Paragraph (3) of section 7601(b) of the Anti-Drug Abuse Act of 1988 (relating to effective date) is amended by striking “2-year period” inserting “4-year period”. 104 STAT. 4918 (b) GAO Study.— (1) In general.— The Comptroller General of the United States shall conduct a study of the disclosure of returns to Federal agencies under paragraph (8) of section 6103(i) of the Internal Revenue Code of 1986. The study shall include an evaluation of— (A) the Federal agencies requesting disclosure under such paragraph, (B) the use of the information so disclosed, and (C) the effect of the use of such information on the administration of Federal criminal statutes. (2) Report.— Not later than July 1, 1991, the Comptroller General shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate the results of the study required in paragraph (1).