# Pub. L. 85-857: changes to the Internal Revenue Code

1958-09-02, 72 Stat. 1266. Source: <https://www.govinfo.gov/link/plaw/85/public/857>.

## Legislative history

- Bill: [H.R. 9700](https://www.congress.gov/bill/85th-congress/house-bill/9700)

## § 140: Cross references to other Acts

- § 140(a): Pub. L. 85–857 substituted “section 3101 of title 38, United States Code” for “section 1001 of the Veterans’ Benefits Act of 1957”.