Pub. L. 92-418 Aug. 29, 1972

86 Stat. 656 · Changed 4 sections of the Code

Bill H.R. 11185

§ 165 Losses

  • (h) Pub. L. 92–418 struck out par. (1) provisions relating to losses attributable to a disaster occurring during period…

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

  • (c)(19) Pub. L. 92–418 added par. (19).

§ 512 Unrelated business taxable income

  • (a)(4) Pub. L. 92–418 added par. (4).

§ 6405 Reports of refunds and credits

  • § 6405 Pub. L. 92–418 added subsec. (d).