Pub. L. 86-435 Apr. 22, 1960

74 Stat. 77 · Changed 2 sections of the Code

Bill H.R. 7588

§ 543 Personal holding company income

  • (a)(1) Pub. L. 86–435, § 1(b)(1), excluded copyright royalties.
  • (a)(6) Pub. L. 86–435, § 1(b)(2), inserted sentence providing that copyright royalties constitute personal holding company…
  • (a) Pub. L. 86–435, § 1(a), added par. (9).

§ 544 Rules for determining stock ownership

  • (a) Pub. L. 86–435, § 1(c)(1), inserted reference to section 543(a)(9) in introductory provisions.
  • (a)(4)(B) Pub. L. 86–435, § 1(c)(2), included reference to section 543(a)(9).
  • (b) Pub. L. 86–435, § 1(d), added par. (4), and inserted reference to par. (4) in last sentence.