# Pub. L. 88-563: changes to the Internal Revenue Code

1964-09-02, 78 Stat. 845. Source: <https://www.govinfo.gov/link/plaw/88/public/563>.

## Legislative history

- Bill: [H.R. 8000](https://www.congress.gov/bill/88th-congress/house-bill/8000)

## § 263: Capital expenditures

- § 263(a): Pub. L. 88–563 added par. (3).

## § 6011: General requirement of return, statement, or list

- § 6011(d), § 6011(e): Pub. L. 88–563 added subsec. (d) and redesignated former subsec. (d) as (e).

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(a)(2): Pub. L. 88–563 inserted reference to chapter 41.