# Pub. L. 88-539: changes to the Internal Revenue Code

1964-08-31, 78 Stat. 746. Source: <https://www.govinfo.gov/link/plaw/88/public/539>.

## Legislative history

- Bill: [H.R. 98](https://www.congress.gov/bill/88th-congress/house-bill/98)

## § 5062: Refund and drawback in case of exportation

- § 5062(c): Pub. L. 88–539 added subsec. (c).