# Pub. L. 88-348: changes to the Internal Revenue Code 1964-06-30, 78 Stat. 237. Source: . ## Legislative history - Bill: [H.R. 11376](https://www.congress.gov/bill/88th-congress/house-bill/11376) ## § 165: Losses - § 165(i): Pub. L. 88–348 designated existing provisions as par. (1), substituted provisions permitting individuals who were citizens of the United States or resident aliens on Dec. 31, 1958, who sustained any loss of property prior to Jan. 1, 1964, and which was not a loss described in par. (1) or (2) of subsec. (c), to treat such loss as a loss under subsec. (c)(3), except that in cases of tangible property, the property had to be held by the taxpayer, and located in Cuba, on Dec. 31, 1958, for provisions which permitted any loss of tangible property to be treated as a loss from a casualty within subsec. (c)(3), therein, and added pars. (2) and (3). ## § 4251: Imposition of tax - § 4251(b)(2): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places. ## § 4261: Imposition of tax - § 4261: Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” wherever appearing. ## § 5001: Imposition, rate, and attachment of tax - § 5001(a)(1): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”. - § 5001(a)(3): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”. ## § 5041: Imposition and rate of tax - § 5041(b): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in five places. ## § 5051: Imposition and rate of tax - § 5051(a): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”. ## § 5701: Rate of tax - § 5701(c): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places, “October 1, 1965” for “October 1, 1964”, and “November 10, 1965” for “November 10, 1964” in two places.