# Pub. L. 92-558: changes to the Internal Revenue Code

1972-10-25, 86 Stat. 1173. Source: <https://www.govinfo.gov/link/plaw/92/public/558>.

## Legislative history

- Bill: [H.R. 11091](https://www.congress.gov/bill/92nd-congress/house-bill/11091)

## § 4161: Imposition of tax

- § 4161(a): Pub. L. 92–558, § 201(a)(1), designated existing provisions as subsec. (a) and inserted catchline.
- § 4161(b): Pub. L. 92–558, § 201(a)(2), added subsec. (b).