# Pub. L. 94-514: changes to the Internal Revenue Code

1976-10-15, 90 Stat. 2443. Source: <https://www.govinfo.gov/link/plaw/94/public/514>.

## Legislative history

- Bill: [H.R. 7929](https://www.congress.gov/bill/94th-congress/house-bill/7929)

## § 279: Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

- § 279(i): Pub. L. 94–514 struck out provisions that par. (2) would cease to apply when (at any time on or after October 9, 1969) the issuing corporation has acquired control (as defined in section 368(c)) of the acquired corporation.