# Pub. L. 89-800: changes to the Internal Revenue Code

1966-11-08, 80 Stat. 1514. Source: <https://www.govinfo.gov/link/plaw/89/public/800>.

## Legislative history

- Bill: [H.R. 17607](https://www.congress.gov/bill/89th-congress/house-bill/17607)

## § 46: Amount of credit

- § 46: Pub. L. 89–800, § 3(a), inserted “for taxable years ending on or before the last day of the suspension period (as defined in section 48(j)),” at beginning of subpar. (B), and added subpar. (C) and provisions following subpar. (C) covering the application of subpar. (C) and the reduction of the amount otherwise determined under par. (2) by the credit allowable but for the application of section 48(h)(1).
- § 46: Pub. L. 89–800, § 3(b), substituted “7 taxable years” for “5 taxable years” in subpar. (B) and “10 taxable years” and “other 9 taxable years” for “8 taxable years” and “other 7 taxable years”, respectively, in text following subpar. (B).

## § 48: Energy credit

- § 48(d): Pub. L. 89–800, § 1(b), inserted provisions covering the treatment of suspension period property, and the elections to be deemed made in connection therewith.
- § 48: Pub. L. 89–800, § 1(a), added subsecs. (h) to (j) and redesignated former subsec. (h) as (k).

## § 167: Depreciation

- § 167(i), § 167: Pub. L. 89–800 added subsec. (i) and redesignated former subsec. (i) as (j).

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(c)(6): Pub. L. 89–800 inserted reference to professional football leagues (whether or not administering a pension fund for football players).