Pub. L. 86-69 Jun. 25, 1959

73 Stat. 139 · Changed 8 sections of the Code

Bill H.R. 4245

§ 381 Carryovers in certain corporate acquisitions

  • (c)(22) Pub. L. 86–69, § 3(c)(1), added par. (22).
  • § 381 Pub. L. 86–69, § 3(c)(2), added subsec. (d).

§ 841 Credit for foreign taxes

  • § 841 Pub. L. 86–69 struck out reference to section 811 of this title in first sentence, and substituted “section 802, the…

§ 842 Foreign companies carrying on insurance business

  • § 842 Pub. L. 86–69 struck out reference to section 811.

§ 891 Doubling of rates of tax on citizens and corporations of certain foreign countries

  • § 891 Pub. L. 86–69 struck out reference to section 811.

§ 1016 Adjustments to basis

  • (a)(3)(C) Pub. L. 86–69, § 3(d)(1), added subpar. (C).
  • (a)(17) Pub. L. 86–69, § 3(d)(2), added par. (17).

§ 1504 Definitions

  • (b)(2) Pub. L. 86–69 struck out reference to section 811.

§ 4371 Imposition of tax

  • (2) Pub. L. 86–69 substituted “section 819” for “section 816”.

§ 6501 Limitations on assessment and collection

  • (c)(6) Pub. L. 86–69 added par. (6).