# Pub. L. 93-17: changes to the Internal Revenue Code

1973-04-10, 87 Stat. 12. Source: <https://www.govinfo.gov/link/plaw/93/public/17>.

## Legislative history

- Bill: [H.R. 3577](https://www.congress.gov/bill/93rd-congress/house-bill/3577)

## § 2104: Property within the United States

- § 2104(c): Pub. L. 93–17 made subsec. (c) inapplicable to debt obligations where interest on such obligations is treated as income from sources without the United States by reason of section 861(a)(1)(G) of this title.

## § 6611: Interest on overpayments

- § 6611(h), § 6611: Pub. L. 93–17 added subsec. (h) and redesignated former subsec. (h) as (i).