# Pub. L. 87-397: changes to the Internal Revenue Code

1961-10-05, 75 Stat. 828. Source: <https://www.govinfo.gov/link/plaw/87/public/397>.

## Legislative history

- Bill: [H.R. 8876](https://www.congress.gov/bill/87th-congress/house-bill/8876)

## § 6109: Identifying numbers

- Enacted 26 U.S.C. § 6109.

## § 6117: Cross reference