# Pub. L. 86-418: changes to the Internal Revenue Code

1960-04-08, 74 Stat. 38. Source: <https://www.govinfo.gov/link/plaw/86/public/418>.

## Legislative history

- Bill: [H.R. 8318](https://www.congress.gov/bill/86th-congress/house-bill/8318)

## § 4218: Use by manufacturer or importer considered sale

- § 4218(a): Pub. L. 86–418, § 2(a)(1), substituted “subsection (b), (c), or (d)” for “subsection (b) or (c)”.
- § 4218(b): Pub. L. 86–418, § 2(a)(2), substituted “Except as provided in subsection (d), if any” for “If any.”
- § 4218: Pub. L. 86–418, § 2(a)(3), added subsec. (d) and redesignated former subsec. (d) as (e).

## § 4221: Certain tax-free sales

- § 4221(e): Pub. L. 86–418 added par. (4).

## § 4223: Special rules relating to further manufacture

- § 4223(b)(1): Pub. L. 86–418 substituted “section 4218(e)” for “section 4218(d)”.

## § 6416: Certain taxes on sales and services

- § 6416(b)(2)(E): Pub. L. 86–418, § 3(a), substituted “subparagraph (A), (B), or (E)” for “subparagraph (A) or (B)”.
- § 6416(b)(3)(A): Pub. L. 86–418, § 3(b)(1), substituted “subparagraph (B), (C), (D), or (E)” for “subparagraph (B), (C), or (D)”.
- § 6416(b)(3): Pub. L. 86–418, § 3(b)(2), added subpar. (E).