# Pub. L. 103-149: changes to the Internal Revenue Code

1993-11-23, 107 Stat. 1505. Source: <https://www.govinfo.gov/link/plaw/103/public/149>.

## Legislative history

- Bill: [H.R. 3225](https://www.congress.gov/bill/103rd-congress/house-bill/3225)

## § 901: Taxes of foreign countries and of possessions of United States

- § 901(j)(2): Pub. L. 103–149 struck out heading and text of subpar. (C). Text read as follows: