Pub. L. 88-484 Aug. 22, 1964

78 Stat. 597 · Changed 3 sections of the Code

Bill H.R. 7301

§ 301 Distributions of property

(b) Pub. L. 88–484 included amount of gain recognized under section 341(f).
(d) Pub. L. 88–484 included amount of gain recognized under section 341(f).

§ 312 Effect on earnings and profits

(c) Pub. L. 88–484 authorized adjustment for amount of gain recognized under section 341(f).

§ 543 Personal holding company income

(a)(2) Pub. L. 88–484 inserted sentence requiring royalties received for the use of, or for the privilege of using, a patent…