# Pub. L. 88-496: changes to the Internal Revenue Code

1960-06-08, 74 Stat. 164. Source: <https://www.govinfo.gov/link/plaw/88/public/496>.

## Legislative history

- Bill: [S.J. Res. 162](https://www.congress.gov/bill/88th-congress/senate-joint-resolution/162)

## § 108: Income from discharge of indebtedness