# Pub. L. 89-243: changes to the Internal Revenue Code

1965-10-09, 79 Stat. 964. Source: <https://www.govinfo.gov/link/plaw/89/public/243>.

## Legislative history

- Bill: [H.R. 4750](https://www.congress.gov/bill/89th-congress/house-bill/4750)

## § 263: Capital expenditures

- § 263(a): Pub. L. 89–243, § 4(p)(1), inserted “Except as provided in subsection (d)”, and struck out “except to the extent that any amount attributable to the amount paid as tax is included in gross income for the taxable year” after parenthetical provision.
- § 263(d): Pub. L. 89–243, § 4(p)(2), added subsec. (d).