# Pub. L. 102-40: changes to the Internal Revenue Code

1991-05-07, 105 Stat. 239. Source: <https://www.govinfo.gov/link/plaw/102/public/40>.

## Legislative history

- Bill: [H.R. 598](https://www.congress.gov/bill/102nd-congress/house-bill/598)

## § 140: Cross references to other Acts

- § 140(a)(3): Pub. L. 102–40 substituted “5301” for “3101”.