# Pub. L. 86-344: changes to the Internal Revenue Code

1959-09-21, 73 Stat. 617. Source: <https://www.govinfo.gov/link/plaw/86/public/344>.

## Legislative history

- Bill: [H.R. 8725](https://www.congress.gov/bill/86th-congress/house-bill/8725)

## § 4221: Certain tax-free sales

- § 4221(d)(5): Pub. L. 86–344 included in definition of “nonprofit educational organization” a school operated as an activity of certain organizations exempt from the income tax and having a regular situs, faculty, curriculum and student body.

## § 4253: Exemptions

- § 4253(f): Pub. L. 86–344 substituted “Common carriers and communications companies” for “Special wire service in company business” in heading, incorporated existing provisions in opening and closing statements and par. (1) and added par. (2).