110 STAT. 1472 PUBLIC LAW 104-168^JULY 30, 1996 end of the 1-year period for which such report is submitted or closed during such 1-year period— "(I) the date the operation began and the date of the certification referred to in the last sentence of paragraph (1), "(11) the total expenditures under the operation and the amount and use of the proceeds from the operation, "(III) a detailed description of the operation including the potential violation being investigated and whether the operation is being conducted under grand jury auspices, and "(W) the results of the operation including the results of criminal proceedings.". (2) AUDITS REQUIRED WITHOUT REGARD TO AMOUNTS INVOLVED.— Subparagraph (C) of section 7608(c)(5) is amended to read as follows: "(C) UNDERCOVER INVESTIGATIVE OPERATION.— The term 'undercover investigative operation' means any undercover investigative operation of the Service; except that, for purposes of subparagraphs (A) and (C) of paragraph (4), such term only includes an operation which is exempt from section 3302 or 9102 of title 31, United States Code.". 26 USC 7608 (3) EFFECTIVE DATE.— The amendments made by this subnote, section shall take effect on the date of the enactment of this Act. SEC. 1206. DISCLOSURE OF FORM 8300 INFORMATION ON CASH TRANS- ACTIONS. (a) IN GENERAL. —Subsection (1) of section 6103 (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end the following new paragraph: "(15) DISCLOSURE OF RETURNS FILED UNDER SECTION 60501. — The Secretary may, upon written request, disclose to officers and employees of—- "(A) any Federal agency, "(B) any agency of a State or local government, or "(C) any agency of the government of a foreign country, information contained on returns filed under section 60501. Any such disclosure shall be made on the saxae basis, and subject to the same conditions, as apply to disclosures of information on reports filed under section 5313 of title 31, United States Code; except that no disclosure under this paragraph shall be made for purposes of the administration of any tax law.". (b) CONFORMING AMENDMENTS. — (1) Subsection (i) of section 6103 is amended by striking paragraph (8). (2) Subparagraph (A) of section 6103(p)(3) is amended— (A) by striking "(7)(A)(ii), or (8)" and inserting "or (7)(A)(iir, and (B) by striking "or (14)" and inserting "(14), or (15)". (3) The material preceding subparagraph (A) of section 6103(p)(4) is amended— (A) by striking "(5), or (8)" and inserting "or (5)",
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