Pub. L. 105-206, tit. VI, sec. 6019
AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2.
SEC. 6019. AMENDMENTS RELATED TO TAXPAYER BILL OF RIGHTS 2. (a) In General.— Subsection (b) of section 6104 of the 1986Code is amended by adding at the end the following new sentence: “In the case of an organization described in section 501(d), this subsection shall not apply to copies referred to in section 6031(b)with respect to such organization.”. (b) Public Inspection.— Subparagraph (C) of section 6104(e)(1)of the 1986 Code is amended by adding at the end the following new sentence: “In the case of an organization described in section 501(d), subparagraph (A) shall not require the disclosure of the copies referred to in section 6031(b) with respect to such organization.”. (c) Disclosure to Authorized Representatives of the Taxpayer.— Paragraph (6) of section 6103(e) of the 1986 Code is amended by striking “or (5)” and inserting “(5), (8), or (9)”. (d) Effective Date.— The amendments made by this section shall take effect on the date of the enactment of this Act.