# Pub. L. 92-418: changes to the Internal Revenue Code

1972-08-29, 86 Stat. 656. Source: <https://www.govinfo.gov/link/plaw/92/public/418>.

## Legislative history

- Bill: [H.R. 11185](https://www.congress.gov/bill/92nd-congress/house-bill/11185)

## § 165: Losses

- § 165(h): Pub. L. 92–418 struck out par. (1) provisions relating to losses attributable to a disaster occurring during period following close of taxable year and on or before time prescribed by law for filing the income tax return for the taxable year without regard to any extension of time, struck out par. (2) designation, and inserted “attributable to a disaster” before “occurring in an area”, and at end of second sentence, inserted “based on facts existing at the date the taxpayer claims the loss”.

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

- § 501(c)(19): Pub. L. 92–418 added par. (19).

## § 512: Unrelated business taxable income

- § 512(a)(4): Pub. L. 92–418 added par. (4).

## § 6405: Reports of refunds and credits

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