# Pub. L. 86-70: changes to the Internal Revenue Code

1959-06-25, 73 Stat. 146. Source: <https://www.govinfo.gov/link/plaw/86/public/70>.

## Legislative history

- Bill: [H.R. 7120](https://www.congress.gov/bill/86th-congress/house-bill/7120)

## § 3121: Definitions

- § 3121(e): Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

## § 3306: Definitions

- § 3306(j): Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

## § 4221: Certain tax-free sales

- § 4221(d)(4): Pub. L. 86–70 struck out “Alaska,” before “Hawaii”.

## § 4262: Definition of taxable transportation

- § 4262(c)(1): Pub. L. 86–70 substituted “the District of Columbia and the States other than Alaska” for “the existing 48 States and the District of Columbia”.

## § 7621: Internal revenue districts

- § 7621(b): Pub. L. 86–70 substituted “may unite into one district two or more States or a Territory and one or more States” for “may unite two or more States or Territories into one district”.

## § 7653: Shipments from the United States

- § 7653(d): Pub. L. 86–70 substituted “its possessions or the Territory of Hawaii” for “its Territories or possessions”.

## § 7701: Definitions

- § 7701(a)(9): Pub. L. 86–70, § 22(g), substituted “the Territory of Hawaii” for “the Territories of Alaska and Hawaii”.
- § 7701(a)(10): Pub. L. 86–70, § 22(h), substituted “Territory of Hawaii” for “Territories”.