# Pub. L. 93-288: changes to the Internal Revenue Code

1974-05-22, 88 Stat. 164. Source: <https://www.govinfo.gov/link/plaw/93/public/288>.

## Legislative history

- Bill: [S. 3062](https://www.congress.gov/bill/93rd-congress/senate-bill/3062)

## § 165: Losses

- § 165(h): Pub. L. 93–288 substituted “Disaster Relief Act of 1974” for “Disaster Relief Act of 1970”.

## § 5064: Losses resulting from disaster, vandalism, or malicious mischief

- § 5064(a): Pub. L. 93–288 substituted “Disaster Relief Act of 1974” for “Disaster Relief Act of 1970”.

## § 5708: Losses caused by disaster

- § 5708(a): Pub. L. 93–288 substituted “Disaster Relief Act of 1974” for “Disaster Relief Act of 1970”.