# Pub. L. 86-428: changes to the Internal Revenue Code

1960-04-22, 74 Stat. 54. Source: <https://www.govinfo.gov/link/plaw/86/public/428>.

## Legislative history

- Bill: [H.R. 6155](https://www.congress.gov/bill/86th-congress/house-bill/6155)

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(c)(14): Pub. L. 86–428 substituted “September 1, 1957” for “September 1, 1951”.