# Pub. L. 85-323: changes to the Internal Revenue Code

1958-02-11, 72 Stat. 9. Source: <https://www.govinfo.gov/link/plaw/85/public/323>.

## Legislative history

- Bill: [H.R. 8216](https://www.congress.gov/bill/85th-congress/house-bill/8216)

## § 6423: Conditions to allowance in the case of alcohol and tobacco taxes

- Enacted 26 U.S.C. § 6423.