# Pub. L. 88-9: changes to the Internal Revenue Code

1963-04-10, 77 Stat. 6. Source: <https://www.govinfo.gov/link/plaw/88/public/9>.

## Legislative history

- Bill: [H.R. 1597](https://www.congress.gov/bill/88th-congress/house-bill/1597)

## § 163: Interest

- § 163(c), § 163(d): Pub. L. 88–9, § 1(a), (c), added subsec. (c), redesignated former subsec. (c) as (d) and added par. (5).

## § 1055: Redeemable ground rents

- Enacted 26 U.S.C. § 1055.

## § 1063: Cross references