# Pub. L. 85-239: changes to the Internal Revenue Code

1957-08-30, 71 Stat. 521. Source: <https://www.govinfo.gov/link/plaw/85/public/239>.

## Legislative history

- Bill: [H.R. 8892](https://www.congress.gov/bill/85th-congress/house-bill/8892)

## § 1402: Definitions

- § 1402(a)(8): Pub. L. 85–239, § 5(b), permitted computation of net earnings without regard to sections 107 and 119 of this title.
- § 1402(e)(2): Pub. L. 85–239, § 1(a), permitted a person to file a certificate on or before the due date of the return (including any extension thereof) for his second taxable year ending after 1956.
- § 1402(e)(3): Pub. L. 85–239, § 1(b), provided for the effective date of certificates filed after August 30, 1957, but on or before the due date of the return (including any extension thereof) for the second taxable year ending after 1956, for certificates filed on or before August 30, 1957, which are effective only for the third or fourth taxable year ending after 1954 and all succeeding taxable years, and for certificates filed after the due date of the return (including any extension thereof) for the second taxable year ending after 1956.
- § 1402(e)(4): Pub. L. 85–239, § 2, added par. (4).