# Pub. L. 86-437: changes to the Internal Revenue Code

1960-04-22, 74 Stat. 79. Source: <https://www.govinfo.gov/link/plaw/86/public/437>.

## Legislative history

- Bill: [H.R. 135](https://www.congress.gov/bill/86th-congress/house-bill/135)

## § 402: Taxability of beneficiary of employees’ trust

- § 402(a): Pub. L. 86–437, § 2(a), substituted “paragraphs (2) and (4)” for “paragraph (2)”.
- § 402(a): Pub. L. 86–437, § 1, added par. (4).

## § 871: Tax on nonresident alien individuals

- § 871(d): Pub. L. 86–437 substituted “Cross references” for “Doubling of tax” in heading, and inserted cross reference to section 402(a)(4).