# Pub. L. 87-109: changes to the Internal Revenue Code

1961-07-26, 75 Stat. 222. Source: <https://www.govinfo.gov/link/plaw/87/public/109>.

## Legislative history

- Bill: [H.R. 929](https://www.congress.gov/bill/87th-congress/house-bill/929)

## § 456: Prepaid dues income of certain membership organizations

- Enacted 26 U.S.C. § 456.