# Pub. L. 87-722: changes to the Internal Revenue Code

1962-09-28, 76 Stat. 670. Source: <https://www.govinfo.gov/link/plaw/87/public/722>.

## Legislative history

- Bill: [H.R. 12577](https://www.congress.gov/bill/87th-congress/house-bill/12577)

## § 581: Definition of bank

- § 581: Pub. L. 87–722 substituted “authority of the Comptroller of the Currency” for “section 11(k) of the Federal Reserve Act (38 Stat. 262; 12 U.S.C. 248(k))”.

## § 584: Common trust funds

- § 584(a)(2): Pub. L. 87–722 inserted “or the Comptroller of the Currency” after “the Board of Governors of the Federal Reserve System”.