# Pub. L. 86-707: changes to the Internal Revenue Code

1960-09-06, 74 Stat. 802. Source: <https://www.govinfo.gov/link/plaw/86/public/707>.

## Legislative history

- Bill: [H.R. 7758](https://www.congress.gov/bill/86th-congress/house-bill/7758)

## § 912: Exemption for certain allowances

- § 912: Pub. L. 86–707 exempted foreign areas allowances received under section 4 of the Central Intelligence Agency Act of 1949, title II of the Overseas Differentials and Allowances Act, subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, or section 22 of such Act, provided that amounts received as post differentials shall not be exempt and in provisions relating to cost-of-living allowances excluded Alaska from term “continental United States” and amounts received under title II of the Overseas Differentials and Allowances Act.