# Pub. L. 85-320: changes to the Internal Revenue Code

1958-02-11, 72 Stat. 4. Source: <https://www.govinfo.gov/link/plaw/85/public/320>.

## Legislative history

- Bill: [H.R. 9035](https://www.congress.gov/bill/85th-congress/house-bill/9035)

## § 421: General rules

- § 421(d): Pub. L. 85–320 added subpar. (C).

## § 1014: Basis of property acquired from a decedent

- § 1014(d): Pub. L. 85–320 repealed subsec. (d) which made section inapplicable to restricted stock options described in section 421 which the employee has not exercised at death.