# Pub. L. 86-376: changes to the Internal Revenue Code

1959-09-23, 73 Stat. 699. Source: <https://www.govinfo.gov/link/plaw/86/public/376>.

## Legislative history

- Bill: [H.R. 47](https://www.congress.gov/bill/86th-congress/house-bill/47)

## § 152: Dependent defined

- § 152(b)(2): Pub. L. 86–376 provided that a child who is a member of an individual’s household if placed with such individual by an authorized placement agency for legal adoption by such individual shall be treated as a child by blood.

## § 542: Definition of personal holding company

- § 542(c): Pub. L. 86–376 added par. (11).

## § 1504: Definitions

- § 1504(b): Pub. L. 86–376 struck out par. (8) which excepted an electing small business corporation from term “includible corporation”.