# Pub. L. 85-321: changes to the Internal Revenue Code

1958-02-11, 72 Stat. 6. Source: <https://www.govinfo.gov/link/plaw/85/public/321>.

## Legislative history

- Bill: [H.R. 8865](https://www.congress.gov/bill/85th-congress/house-bill/8865)

## § 7215: Offenses with respect to collected taxes

- Enacted 26 U.S.C. § 7215.

## § 7512: Separate accounting for certain collected taxes, etc.

- Enacted 26 U.S.C. § 7512.