# Pub. L. 92-279: changes to the Internal Revenue Code

1972-04-26, 86 Stat. 124. Source: <https://www.govinfo.gov/link/plaw/92/public/279>.

## Legislative history

- Bill: [H.R. 9900](https://www.congress.gov/bill/92nd-congress/house-bill/9900)

## § 112: Certain combat zone compensation of members of the Armed Forces

- § 112(d): Pub. L. 92–279 added subsec. (d).

## § 3401: Definitions

- § 3401(a)(1): Pub. L. 92–279 struck out “as a member of the Armed Forces of the United States” after “active service”, substituted “employee” for “member”, and parenthetical text “(relating to certain combat pay of members of the Armed Forces of the United States)”.