# Pub. L. 88-554: changes to the Internal Revenue Code 1964-08-31, 78 Stat. 763. Source: . ## Legislative history - Bill: [H.R. 10467](https://www.congress.gov/bill/88th-congress/house-bill/10467) ## § 304: Redemption through use of related corporations - § 304(b)(1), § 304(c)(2): Pub. L. 88–554 inserted reference to section 318(a)(3)(C) of this title. ## § 318: Constructive ownership of stock - § 318(a): Pub. L. 88–554, § 4(a), struck out sidewise attribution by providing that when stock is attributed to a partnership, estate, trust, or corporation from a partner, shareholder, or beneficiary, this stock is not to be attributed again to another partner, beneficiary, or shareholder. - § 318(b)(7), § 318(b)(8): Pub. L. 88–554, § 4(b)(2), added par. (7) and redesignated former par. (7) as (8). ## § 382: Limitation on net operating loss carryforwards and certain built-in losses following ownership change - § 382(a): Pub. L. 88–554 inserted reference to section 318(a)(3)(C) of this title. ## § 856: Definition of real estate investment trust - § 856(d): Pub. L. 88–554 inserted reference to subparagraph (C) of section 318(a)(3) of this title. ## § 958: Rules for determining stock ownership - § 958(b): Pub. L. 88–554 redesignated pars. (4) and (5) as (3) and (4), respectively, struck out former par. (3) which related to ownership of stock by a partnership, estate, trust, or corporation for purposes of applying first sentence of subpars. (A) and (B), and subpar. (C)(i) of section 318(a)(2) of this title, and made amendments throughout subsec. (b) to conform to changes made in section 318 of this title by Pub. L. 88–554. ## § 6038: Information reporting with respect to certain foreign corporations and partnerships - § 6038(d): Pub. L. 88–554 substituted “subparagraphs (A), (B), and (C) of section 318(a)(3)” for “the second sentence of subparagraphs (A) and (B), and clause (ii) of subparagraph (C), of section 318(a)(2)” in subpar. (A), and deleted “clause (i) of” after “in applying” in subpar. (B).