# Pub. L. 86-141: changes to the Internal Revenue Code

1959-08-07, 73 Stat. 288. Source: <https://www.govinfo.gov/link/plaw/86/public/141>.

## Legislative history

- Bill: [H.R. 1219](https://www.congress.gov/bill/86th-congress/house-bill/1219)

## § 2038: Revocable transfers

- § 2038: Pub. L. 86–141 added subsec. (c).