PUBLIC LAW 95-521—OCT. 26, 1978
92 STAT. 1849
(a), (b), and (d) of section 205 shall not apply with respect to any such report. (b) The Director of the Office of Government Ethics may by rule require disclosure in the reports filed pursuant to subsections (a) and (c) of section 202, of gifts received by a dependent child of a reporting individual if the information required to be disclosed does not exceed that which must be reported by a spouse of a reporting individual under this title. (c) The provisions of this title requiring the reporting of information shall supersede any general requirement under any other provision of law or regulation with respect to the reporting of information required for purposes of preventing conflicts of interest or apparent conflicts of interest. Such provisions of this title shall not supersede the requirements of section 7342 of title 5, United States Code. (d) Nothing in this Act requiring reporting of information shall be deemed to authorize the receipt of income, gifts, or reimbursements; the holding of assets, liabilities, or positions; or the participation in transactions that are prohibited by law, Executive order, or regulation. AUTHORITY OP COMPTROLLER GENERAL
SEC. 208. The Comptroller General shall have access to financial 5 USC app. disclosure reports filed under this title for the purposes of carrying out his statutory responsibilities. DEFINITIONS
SEC. 209. For the purposes of this title, the term— 5 USC app. (1) "income" means all income from whatever source derived, including but not limited to the following items: compensation for services, including fees, commissions, and similar items; net and gross income derived from business; gains derived from dealings m property; interest; rents; royalties; dividends; annuities; income from life insurance and endowment contracts; pensions; income from discharge of indebtedness; distributive share of partnership income; and income from an interest in an estate or trust; (2) "relative" means an individual who is related to the reporting individual, as father, mother, son, daughter, brother, sister, uncle, aunt, great aunt, great uncle, first cousin, nephew, niece, husband, wife, grandfather, grandmother, grandson granddaughter, father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law, stepfather, stepmother, stepson, stepdaughter, stepbrother, stepsister, half brother, half sister, or who is the grandfather or grandmother of the spouse of the reporting individualj and shall be deemed to include the fiance or fiancee of the reporting individual; (3) "gift" means a payment, advance, forbearance, rendering, or deposit of money, or any thing of value, unless consideration of equal or greater value is received by the donor, but does not include— (A) bequest and other forms of inheritance; (B) suitable mementos of a function honoring the reporting individual; (C) food, lod^ng, transportation, and entertainment provided by a foreign government within a foreign country or by the United States Government;
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