# Pub. L. 89-384: changes to the Internal Revenue Code

1966-04-08, 80 Stat. 102. Source: <https://www.govinfo.gov/link/plaw/89/public/384>.

## Legislative history

- Bill: [H.R. 6319](https://www.congress.gov/bill/89th-congress/house-bill/6319)

## § 46: Amount of credit

- § 46: Pub. L. 89–384 added any additional tax imposed for the taxable year by section 1351 (relating to recoveries of foreign expropriation losses) to the list of taxes not to be considered a tax imposed by this chapter for purposes of par. (3).

## § 80: Restoration of value of certain securities

- Enacted 26 U.S.C. § 80.

## § 901: Taxes of foreign countries and of possessions of United States

- § 901(a): Pub. L. 89–384 added the additional tax imposed under section 1351 (relating to recoveries of foreign expropriation losses) to the list of taxes against which the foreign tax credit may not be allowed.

## § 1351: Treatment of recoveries of foreign expropriation losses

- Enacted 26 U.S.C. § 1351.

## § 6167: Extension of time for payment of tax attributable to recovery of foreign expropriation losses

- Enacted 26 U.S.C. § 6167.

## § 6503: Suspension of running of period of limitation

- § 6503(f): Pub. L. 89–384 added subsec. (f). Former subsec. (f) redesignated (g).
- § 6503(g): Pub. L. 89–384 redesignated subsec. (f) as (g).

## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax

- § 6601(j), § 6601(k): Pub. L. 89–384 added subsec. (j) and redesignated former subsec. (j) as (k).