# Pub. L. 90-78: changes to the Internal Revenue Code

1967-08-31, 81 Stat. 191. Source: <https://www.govinfo.gov/link/plaw/90/public/78>.

## Legislative history

- Bill: [H.R. 6056](https://www.congress.gov/bill/90th-congress/house-bill/6056)

## § 152: Dependent defined

- § 152(a): Pub. L. 90–78, § 1(b), inserted “or (e)” after “subsection (c)”.
- § 152(e): Pub. L. 90–78, § 1(a), added subsec. (e).