Pub. L. 89-570 Sep. 12, 1966

80 Stat. 762 · Changed 6 sections of the Code

Bill H.R. 4665

§ 170 Charitable, etc., contributions and gifts

  • (e) Pub. L. 89–570 inserted reference to section 617(d)(1).

§ 301 Distributions of property

  • (b)(1) Pub. L. 89–570 included reference to section 617(d)(1).
  • (d) Pub. L. 89–570 included reference to section 617(d)(1).

§ 312 Effect on earnings and profits

  • (c) Pub. L. 89–570 inserted reference to section 617(d)(1).

§ 617 Deduction and recapture of certain mining exploration expenditures

§ 703 Partnership computations

  • (b) Pub. L. 89–570 provided for election under section 615 (relating to exploration expenditures) or under section 617…

§ 751 Unrealized receivables and inventory items

  • (c) Pub. L. 89–570, in second sentence, inserted reference to mining property (as defined in section 617(f)(2)) and to…