# Pub. L. 90-630: changes to the Internal Revenue Code 1968-10-22, 82 Stat. 1329. Source: . ## Legislative history - Bill: [H.R. 11394](https://www.congress.gov/bill/90th-congress/house-bill/11394) ## § 175: Soil and water conservation expenditures; endangered species recovery expenditures - § 175(c)(1): Pub. L. 90–630, § 5(a), in text following subpar. (B), designated as cl. (i) existing provisions covering amounts which, if paid or incurred by the taxpayer, would without regard to the exception constitute deductible expenditures, and added cl. (ii). - § 175(f): Pub. L. 90–630, § 5(b), added subsec. (f). ## § 681: Limitation on charitable deduction - § 681: Pub. L. 90–630 inserted provision that par. (1) does not apply to income attributable to property transferred to a trust before January 1, 1951, by the creator thereof if the trust was irrevocable on such date and if the income is required to be accumulated pursuant to the mandatory terms of the instrument creating the trust. ## § 5008: Abatement, remission, refund, and allowance for loss or destruction of distilled spirits - § 5008(c)(1): Pub. L. 90–630 inserted provisions allowing abatement, remission, and refund if the casualty loss occurs after completion of the packaging but before the spirits have been removed from the premises of the distilled spirits plant to which the spirits were removed from bond. ## § 5062: Refund and drawback in case of exportation - § 5062(b): Pub. L. 90–630 permitted, under Treasury regulations, drawback of the tax where the stamping, restamping, or marking is done after the spirits have been removed from the original bottling plant. ## § 5232: Imported distilled spirits - § 5232: Pub. L. 90–630 permitted withdrawal in bulk containers or by pipeline from customs custody to internal revenue bond without payment of internal revenue taxes of all imported distilled spirits in bulk containers, regardless of proof, extended to all such imported distilled spirits the withdrawal privileges already available to imported distilled spirits of at least 185 proof, whether or not they have been redistilled or denatured, provided that transferor’s liability for the internal revenue tax ceases when the transferee’s liability attaches, and established that imported bulk spirits are not eligible for the bottled in bond privileges available to domestic spirits.