§
dig.tax
/
Pub. L. 87-426
Mar. 31, 1962
76 Stat. 51 · Changed 1 section of the Code
Bill
H.R. 641
§ 165
Losses
(h)
(i)
Pub. L. 87–426 added subsec. (h) and redesignated former subsec. (h) as (i).