# Pub. L. 86-175: changes to the Internal Revenue Code

1959-08-21, 73 Stat. 397. Source: <https://www.govinfo.gov/link/plaw/86/public/175>.

## Legislative history

- Bill: [H.R. 137](https://www.congress.gov/bill/86th-congress/house-bill/137)

## § 2014: Credit for foreign death taxes

- § 2014(f), § 2014(g): Pub. L. 86–175 added subsec. (f) and redesignated former subsec. (f) as (g).

## § 2053: Expenses, indebtedness, and taxes

- § 2053(d): Pub. L. 86–175 inserted a reference to foreign death taxes in heading of subsection and par. (3) and in text of par. (2), redesignated provisions of par. (1) as par. (1)(A) and sentence pertaining to exercise of privilege of election, added par. (2) and sentence for determining location of property, redesignated provisions of par. (3) as par. (3)(B) in part, and added par. (3)(A) and the part of (B) relating to foreign death taxes.