# Pub. L. 93-480: changes to the Internal Revenue Code

1974-10-26, 88 Stat. 1454. Source: <https://www.govinfo.gov/link/plaw/93/public/480>.

## Legislative history

- Bill: [H.R. 11452](https://www.congress.gov/bill/93rd-congress/house-bill/11452)

## § 542: Definition of personal holding company

- § 542(b)(5): Pub. L. 93–480 added par. (5).