# Pub. L. 111-8: changes to the Internal Revenue Code

2009-03-11, 123 Stat. 677. Source: <https://www.govinfo.gov/link/plaw/111/public/8>.

## Legislative history

- Bill: [H.R. 1105](https://www.congress.gov/bill/111th-congress/house-bill/1105)

## § 7472: Expenditures

- § 7472: Pub. L. 111–8, which directed the amendment of section 7472 of “title 26, United States Code” by inserting “after April 24, 1999, that is incurred” after “imposed” in second sentence, was executed to this section, which is section 7472 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.