# Pub. L. 100-707: changes to the Internal Revenue Code

1988-11-23, 102 Stat. 4709. Source: <https://www.govinfo.gov/link/plaw/100/public/707>.

## Legislative history

- Bill: [H.R. 2707](https://www.congress.gov/bill/100th-congress/house-bill/2707)

## § 165: Losses

- § 165(i)(1), § 165(k): Pub. L. 100–707 substituted “and Emergency Assistance Act” for “Act of 1974”.

## § 5064: Losses resulting from disaster, vandalism, or malicious mischief

- § 5064(b)(3): Pub. L. 100–707 substituted “and Emergency Assistance Act” for “Act of 1974”.

## § 5708: Losses caused by disaster

- § 5708(a): Pub. L. 100–707 substituted “and Emergency Assistance Act” for “Act of 1974”.