# Pub. L. 109-73: changes to the Internal Revenue Code

2005-09-23, 119 Stat. 2025. Source: <https://www.govinfo.gov/link/plaw/109/public/73>.

## Legislative history

- Bill: [H.R. 3768](https://www.congress.gov/bill/109th-congress/house-bill/3768)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 170: Charitable, etc., contributions and gifts

- § 170(e)(3)(C): Pub. L. 109–73, § 305(a), added subpar. (C). Former subpar. (C) redesignated (D).
- § 170(e)(3)(D): Pub. L. 109–73, § 306(a), added subpar. (D). Former subpar. (D) redesignated (E).
- § 170(e)(3)(D): Pub. L. 109–73, § 305(a), redesignated subpar. (C) as (D).
- § 170(e)(3): Pub. L. 109–73, § 306(a), redesignated subpar. (D) as (E).

## § 7508: Time for performing certain acts postponed by reason of service in combat zone or contingency operation

- § 7508(a)(1)(A), § 7508(a)(1)(B): Pub. L. 109–73 amended subpars. (A) and (B) generally. Prior to amendment, text read as follows: