# Pub. L. 86-280: changes to the Internal Revenue Code

1959-09-16, 73 Stat. 563. Source: <https://www.govinfo.gov/link/plaw/86/public/280>.

## Legislative history

- Bill: [H.R. 2906](https://www.congress.gov/bill/86th-congress/house-bill/2906)

## § 6511: Limitations on credit or refund

- § 6511(d)(2)(A): Pub. L. 86–280 inserted in first sentence exception with respect to overpayment as a result of elimination of excess profits by renegotiation.