# Pub. L. 94-414: changes to the Internal Revenue Code

1976-09-17, 90 Stat. 1273. Source: <https://www.govinfo.gov/link/plaw/94/public/414>.

## Legislative history

- Bill: [H.R. 5071](https://www.congress.gov/bill/94th-congress/house-bill/5071)

## § 584: Common trust funds

- § 584(a): Pub. L. 94–414 inserted provision relating to treatment of two or more bank members of same affiliated group.

## § 3402: Income tax collected at source

- § 3402(a): Pub. L. 94–414 substituted “October 1, 1976” for “September 15, 1976”.