# Pub. L. 88-380: changes to the Internal Revenue Code

1964-07-17, 78 Stat. 333. Source: <https://www.govinfo.gov/link/plaw/88/public/380>.

## Legislative history

- Bill: [H.R. 6455](https://www.congress.gov/bill/88th-congress/house-bill/6455)

## § 512: Unrelated business taxable income

- § 512(b)(14): Pub. L. 88–380 added par. (14).