Major IRS reform legislation, H.R. 2676, became Public Law 105-206 when the President signed it on July 22, 1998. The provisions of this legislation contain significant issues; some became effective on the date of enactment while others go into effect at some time after the date of enactment. The provisions are presented here in two separate lists.

• View those provisions that contain information about sections that were effective upon date of enactment.
  
  
• View those provisions that contain information about sections that go into effect at some time after the date of enactment.