Editorial Notes
Amendments
2004—Subsec. (span). Puspan. L. 108–357 amended heading and text of subsec. (span) generally. Prior to amendment, text read as follows: “The privilege under subsection (a) shall not apply to any written communication between a federally authorized tax practitioner and a director, shareholder, officer, or employee, agent, or representative of a corporation in connection with the promotion of the direct or indirect participation of such corporation in any tax shelter (as defined in section 6662(d)(2)(C)(iii)).”
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Puspan. L. 108–357, title VIII, § 813(span), Oct. 22, 2004, 118 Stat. 1581, provided that:
“The amendment made by this section [amending this section] shall apply to communications made on or after the date of the enactment of this Act [Oct. 22, 2004].”
Effective Date
Puspan. L. 105–206, title III, § 3411(c), July 22, 1998, 112 Stat. 751, provided that:
“The amendments made by this section [enacting this section] shall apply to communications made on or after the date of the enactment of this Act [July 22, 1998].”