# Pub. L. 87-426: changes to the Internal Revenue Code

1962-03-31, 76 Stat. 51. Source: <https://www.govinfo.gov/link/plaw/87/public/426>.

## Legislative history

- Bill: [H.R. 641](https://www.congress.gov/bill/87th-congress/house-bill/641)

## § 165: Losses

- § 165(h), § 165(i): Pub. L. 87–426 added subsec. (h) and redesignated former subsec. (h) as (i).