# Pub. L. 91-693: changes to the Internal Revenue Code

1971-01-12, 84 Stat. 2077. Source: <https://www.govinfo.gov/link/plaw/91/public/693>.

## Legislative history

- Bill: [H.R. 19562](https://www.congress.gov/bill/91st-congress/house-bill/19562)

## § 368: Definitions relating to corporate reorganizations

- § 368(a)(2)(E): Pub. L. 91–693, § 1(a), added subpar. (E).
- § 368(b): Pub. L. 91–693, § 1(b), defined “party to a reorganization” in the case of a reorganization qualifying under subsection (a)(1)(A) by reason of subsection (a)(2)(E).