# Pub. L. 91-606: changes to the Internal Revenue Code

1970-12-31, 84 Stat. 1759. Source: <https://www.govinfo.gov/link/plaw/91/public/606>.

## Legislative history

- Bill: [S. 3619](https://www.congress.gov/bill/91st-congress/senate-bill/3619)

## § 165: Losses

- § 165(h)(2): Pub. L. 91–606 substituted “the Disaster Relief Act of 1970” for “sections 1855–1855g of title 42”.

## § 5064: Losses resulting from disaster, vandalism, or malicious mischief

- § 5064(a): Pub. L. 91–606 substituted “Disaster Relief Act of 1970” for “Act of September 30, 1950 (42 U.S.C. 1855)”.

## § 5708: Losses caused by disaster

- § 5708(a): Pub. L. 91–606 substituted “Disaster Relief Act of 1970” for “Act of September 30, 1950 (42 U.S.C. 1855)”.