# Pub. L. 101-194: changes to the Internal Revenue Code

1989-11-30, 103 Stat. 1755. Source: <https://www.govinfo.gov/link/plaw/101/public/194>.

## Legislative history

- Bill: [H.R. 3660](https://www.congress.gov/bill/101st-congress/house-bill/3660)

## § 1016: Adjustments to basis

- § 1016(a)(25): Pub. L. 101–194 added par. (25).

## § 1043: Sale of property to comply with conflict-of-interest requirements

- Enacted 26 U.S.C. § 1043.

## § 1223: Holding period of property

- § 1223(14), § 1223(15): Pub. L. 101–194 added par. (14) and redesignated former par. (14) as (15).

## § 7701: Definitions

- § 7701(k), § 7701(l): Pub. L. 101–194 added subsec. (k) and redesignated former subsec. (k) as (l).