# Pub. L. 85-367: changes to the Internal Revenue Code

1958-04-07, 72 Stat. 80. Source: <https://www.govinfo.gov/link/plaw/85/public/367>.

## Legislative history

- Bill: [H.R. 8268](https://www.congress.gov/bill/85th-congress/house-bill/8268)

## § 512: Unrelated business taxable income

- § 512(b)(13): Pub. L. 85–367 added par. (13).