# Pub. L. 92-580: changes to the Internal Revenue Code

1972-10-27, 86 Stat. 1276. Source: <https://www.govinfo.gov/link/plaw/92/public/580>.

## Legislative history

- Bill: [H.R. 1467](https://www.congress.gov/bill/92nd-congress/house-bill/1467)

## § 152: Dependent defined

- § 152(b)(3): Pub. L. 92–580 substituted “citizen or national of the United States” for “citizen of the United States” in two places.

## § 164: Taxes

- § 164(b)(2): Pub. L. 92–580 added subpar. (E).

## § 873: Deductions

- § 873(b)(3): Pub. L. 92–580 substituted exception that only one exemption be allowed under section 151 unless the taxpayer is a resident of a contiguous country or is a national of the United States, for exception that in the case of a non-resident alien individual who is not a resident of a contiguous country only one exception be allowed under section 151.

## § 2039: Annuities

- § 2039: Pub. L. 92–580 added subsec. (d).