# Pub. L. 89-621: changes to the Internal Revenue Code

1966-10-04, 80 Stat. 872. Source: <https://www.govinfo.gov/link/plaw/89/public/621>.

## Legislative history

- Bill: [H.R. 483](https://www.congress.gov/bill/89th-congress/house-bill/483)

## § 642: Special rules for credits and deductions

- § 642(g): Pub. L. 89–621 inserted “or of any other person” after “shall not be allowed as a deduction in computing the taxable income of the estate”.

## § 2056: Bequests, etc., to surviving spouse

- § 2056(d)(2): Pub. L. 89–621 provided that if the disclaimer is made by the person before the date prescribed for the filing of the estate tax return and if the person does not accept the interest before making the disclaimer, the interest shall, for purposes of this section, be considered as passing from the decedent to the surviving spouse.