# Pub. L. 89-523: changes to the Internal Revenue Code

1966-08-01, 80 Stat. 331. Source: <https://www.govinfo.gov/link/plaw/89/public/523>.

## Legislative history

- Bill: [H.R. 318](https://www.congress.gov/bill/89th-congress/house-bill/318)

## § 4071: Imposition of tax

- § 4071(b), § 4071(c), § 4071(d): Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.