# Pub. L. 87-870: changes to the Internal Revenue Code

1962-10-23, 76 Stat. 1158. Source: <https://www.govinfo.gov/link/plaw/87/public/870>.

## Legislative history

- Bill: [H.R. 12599](https://www.congress.gov/bill/87th-congress/house-bill/12599)

## § 281: Terminal railroad corporations and their shareholders

- Enacted 26 U.S.C. § 281.

## § 6512: Limitations in case of petition to Tax Court

- § 6512(b)(2): Pub. L. 87–870 added subpar. (C).

## § 7516: Supplying training and training aids on request

- Enacted 26 U.S.C. § 7516.

## § 7701: Definitions

- § 7701(a)(32): Pub. L. 87–870 added par. (32).

## § 7809: Deposit of collections

- § 7809(a): Pub. L. 87–870, § 3(b)(1), substituted “subsections (b) and (c) and in” for “subsection (b),”.
- § 7809(c): Pub. L. 87–870, § 3(b)(2), added subsec. (c).