# Pub. L. 89-570: changes to the Internal Revenue Code

1966-09-12, 80 Stat. 762. Source: <https://www.govinfo.gov/link/plaw/89/public/570>.

## Legislative history

- Bill: [H.R. 4665](https://www.congress.gov/bill/89th-congress/house-bill/4665)

## § 170: Charitable, etc., contributions and gifts

- § 170(e): Pub. L. 89–570 inserted reference to section 617(d)(1).

## § 301: Distributions of property

- § 301(b)(1): Pub. L. 89–570 included reference to section 617(d)(1).
- § 301(d): Pub. L. 89–570 included reference to section 617(d)(1).

## § 312: Effect on earnings and profits

- § 312(c): Pub. L. 89–570 inserted reference to section 617(d)(1).

## § 617: Deduction and recapture of certain mining exploration expenditures

- Enacted 26 U.S.C. § 617.

## § 703: Partnership computations

- § 703(b): Pub. L. 89–570 provided for election under section 615 (relating to exploration expenditures) or under section 617 (relating to additional exploration expenditures in the case of domestic mining).

## § 751: Unrealized receivables and inventory items

- § 751(c): Pub. L. 89–570, in second sentence, inserted reference to mining property (as defined in section 617(f)(2)) and to section 617(d)(1).