# Pub. L. 87-535: changes to the Internal Revenue Code

1962-07-13, 76 Stat. 166. Source: <https://www.govinfo.gov/link/plaw/87/public/535>.

## Legislative history

- Bill: [H.R. 12154](https://www.congress.gov/bill/87th-congress/house-bill/12154)

## § 6412: Floor stocks refunds

- § 6412: Pub. L. 87–535 substituted “June 30, 1967” for “December 31, 1962” after “paid and which, on”, and “September 30, 1967” for “March 31, 1963” after “delegate on or before”.