# Pub. L. 91-681: changes to the Internal Revenue Code

1971-01-12, 84 Stat. 2065. Source: <https://www.govinfo.gov/link/plaw/91/public/681>.

## Legislative history

- Bill: [H.R. 19686](https://www.congress.gov/bill/91st-congress/house-bill/19686)

## § 367: Foreign corporations

- § 367(a): Pub. L. 91–681 designated existing provisions as subsec. (a), and, as so designated, inserted provisions relating to instances of an exchange, described in subsec. (b). Provisions relating to distributions described in section 355 (or so much of section 356 as relates to section 355) were stricken and were transferred to subsec. (c).
- § 367(b): Pub. L. 91–681 added subsec. (b).
- § 367(c): Pub. L. 91–681 designated as subsec. (c) provisions relating to distribution described in section 355 (or so much of section 356 as relates to section 355).
- § 367(d): Pub. L. 91–681 added subsec. (d).