# Pub. L. 94-396: changes to the Internal Revenue Code

1976-09-03, 90 Stat. 1201. Source: <https://www.govinfo.gov/link/plaw/94/public/396>.

## Legislative history

- Bill: [H.R. 3052](https://www.congress.gov/bill/94th-congress/house-bill/3052)

## § 512: Unrelated business taxable income

- § 512(b)(5): Pub. L. 94–396 inserted provision relating to exclusion of gains on the lapse or termination of options to buy or sell securities.

## § 3402: Income tax collected at source

- § 3402(a): Pub. L. 94–396 substituted “September 15, 1976” for “September 1, 1976”.