# Pub. L. 91-618: changes to the Internal Revenue Code

1970-12-31, 84 Stat. 1855. Source: <https://www.govinfo.gov/link/plaw/91/public/618>.

## Legislative history

- Bill: [H.R. 16506](https://www.congress.gov/bill/91st-congress/house-bill/16506)

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