# Pub. L. 89-365: changes to the Internal Revenue Code 1966-03-08, 80 Stat. 32. Source: . ## Legislative history - Bill: [H.R. 10625](https://www.congress.gov/bill/89th-congress/house-bill/10625) ## § 72: Annuities; certain proceeds of endowment and life insurance contracts - § 72(o), § 72(p): Pub. L. 89–365 added subsec. (o) and redesignated former subsec. (o) as (p). ## § 101: Certain death benefits - § 101(b): Pub. L. 89–365 provided that par. (1) shall not apply in the case of an annuity under chapter 73 of title 10 if the individual who made the election under that chapter died after attaining retirement age. ## § 122: Certain reduced uniformed services retirement pay - Enacted 26 U.S.C. § 122. ## § 140: Cross references to other Acts - § 140: Pub. L. 89–365 renumbered section 122 of this title as this section. ## § 2039: Annuities - § 2039: Pub. L. 89–365 added par. (4), inserted reference to chapter 73 of title 10 of the United States Code in the enumeration of the plans and contracts set out in the prohibition against allowance of exclusion for that part of the value of the amount payable under the plan or contract in the proportion that the total payments or contributions made by the decedent bear to the total payments or contributions made, and provided that, for purposes of this section, amounts payable under chapter 73 of title 10 are attributable to payments or contributions made by the decedent only to the extent of amounts deposited by him pursuant to section 1438 of title 10.