# Pub. L. 88-570: changes to the Internal Revenue Code

1964-09-02, 78 Stat. 854. Source: <https://www.govinfo.gov/link/plaw/88/public/570>.

## Legislative history

- Bill: [H.R. 4844](https://www.congress.gov/bill/88th-congress/house-bill/4844)

## § 691: Recipients of income in respect of decedents

- § 691(e), § 691: Pub. L. 88–570 added subsec. (e) and redesignated former subsec. (e) as (f).

## § 1038: Certain reacquisitions of real property

- Enacted 26 U.S.C. § 1038.