# Pub. L. 89-389: changes to the Internal Revenue Code

1966-04-14, 80 Stat. 114. Source: <https://www.govinfo.gov/link/plaw/89/public/389>.

## Legislative history

- Bill: [H.R. 9883](https://www.congress.gov/bill/89th-congress/house-bill/9883)

## § 46: Amount of credit

- § 46: Pub. L. 89–389 inserted reference to tax imposed for the taxable year by section 1378 (relating to tax on certain capital gains of subchapter S corporations) in the list of taxes not to be considered tax imposed by this chapter for purposes of par. (3).

## § 1504: Definitions

- § 1504(b): Pub. L. 89–389 struck out par. (7) exception to definition of “includible corporation” of unincorporated business enterprises subject to tax as corporations under section 1361 of this title.