# Pub. L. 92-41: changes to the Internal Revenue Code 1971-07-01, 85 Stat. 99. Source: . ## Legislative history - Bill: [H.R. 8311](https://www.congress.gov/bill/92nd-congress/house-bill/8311) ## § 7447: Retirement - § 7447(c): Pub. L. 92–41 substituted “At or after his retirement, any individual who has elected to receive” for “Any individual who is receiving”. ## § 7448: Annuities to surviving spouses and dependent children of judges and special trial judges - § 7448(m): Pub. L. 92–41 inserted “(whether judge’s salary or compensation for other allowable service)” and “(including periods in which he received retired pay under section 7447(d))” after “average annual salary” and “judicial service”, respectively, and substituted “or for any other prior allowable service during the period of 5 consecutive years in which he received the largest such average annual salary, multiplied by the sum of his years of such judicial service” for “and any other prior allowable service during the last 5 years of such service prior to his death, or prior to his receiving retired pay under section 7447(d), whichever first occurs, multiplied by the sum of his years of judicial service”.