Pub. L. 85-320 Feb. 11, 1958

72 Stat. 4 · Changed 2 sections of the Code

Bill H.R. 9035

§ 421 General rules

  • (d) Pub. L. 85–320 added subpar. (C).

§ 1014 Basis of property acquired from a decedent

  • (d) Pub. L. 85–320 repealed subsec. (d) which made section inapplicable to restricted stock options described in section…