# Pub. L. 87-858: changes to the Internal Revenue Code

1962-10-23, 76 Stat. 1134. Source: <https://www.govinfo.gov/link/plaw/87/public/858>.

## Legislative history

- Bill: [H.R. 8952](https://www.congress.gov/bill/87th-congress/house-bill/8952)

## § 170: Charitable, etc., contributions and gifts

- § 170(b)(1)(A)(iv): Pub. L. 87–858, § 2(a), added cl. (iv).
- § 170(b)(1)(B): Pub. L. 87–858, § 2(b), substituted “any charitable contributions described in subparagraph (A)” for “any charitable contributions to the organizations described in clauses (i), (ii), and (iii)”.

## § 4216: Definition of price

- § 4216(b)(2)(C): Pub. L. 87–858 inserted “in the case of articles upon which tax is imposed under section 4061(a) (relating to automobiles, trucks, etc.), 4191 (relating to business machines), or 4211 (relating to matches),” before “the normal method”.

## § 6501: Limitations on assessment and collection

- § 6501(c)(6): Pub. L. 87–858 substituted “802(a)” for “802(a)(1)”.