At another level are the new technologies, which can enforce the revenue code with a relentlessness impossible in earlier eras.

The revenue code requires the organization to tell both you and the IRS if it sells the item.

In a statement yesterday, the agency said closing agreements were confidential taxpayer information and their unauthorized disclosure violated the revenue code.

It abolished this practice in a new revenue code in 1997, effective 1998.

The internal revenue code forbids tax-exempt organizations, such as churches, to participate in political campaigns.

The proposal's targets are the tax-exempt "527" advocacy groups, named after a section of the revenue code.

Private foundations are subject to 2% excise taxes found in section 4940 through 4945 of the internal revenue code.

Congress perceived this as an abuse and tried to correct it in 1987, by passing Section 2036(c) of the revenue code.

Mr. Bradley made his pitch about revamping the internal revenue code by expanding the tax base through the elimination of loopholes.

"They were part of the internal revenue code," he said.