# Pub. L. 88-342: changes to the Internal Revenue Code

1964-06-30, 78 Stat. 234. Source: <https://www.govinfo.gov/link/plaw/88/public/342>.

## Legislative history

- Bill: [H.R. 8268](https://www.congress.gov/bill/88th-congress/house-bill/8268)

## § 5704: Exemption from tax

- § 5704: Pub. L. 88–342 added subsec. (e).