# Pub. L. 93-368: changes to the Internal Revenue Code

1974-08-07, 88 Stat. 422. Source: <https://www.govinfo.gov/link/plaw/93/public/368>.

## Legislative history

- Bill: [H.R. 8217](https://www.congress.gov/bill/93rd-congress/house-bill/8217)

## § 1402: Definitions

- § 1402(a)(1): Pub. L. 93–368 inserted “(as determined without regard to any activities of an agent of such owner or tenant)” after “material participation by the owner or tenant” wherever appearing.