# Pub. L. 93-483: changes to the Internal Revenue Code

1974-10-26, 88 Stat. 1458. Source: <https://www.govinfo.gov/link/plaw/93/public/483>.

## Legislative history

- Bill: [H.R. 12035](https://www.congress.gov/bill/93rd-congress/house-bill/12035)

## § 62: Adjusted gross income defined

- § 62: Pub. L. 93–483 added par. (11) relating to penalties forfeited because of premature withdrawal of funds from time savings accounts or deposits. Another par. (11) relating to certain portions of lump-sum distributions from pension plans taxed under section 402(e) of this title, was added by Pub. L. 93–406, § 2005(c)(9).

## § 832: Insurance company taxable income

- § 832(e)(6): Pub. L. 93–483 added par. (6).

## § 2055: Transfers for public, charitable, and religious uses

- § 2055(e)(3): Pub. L. 93–483 added par. (3).