# Pub. L. 94-528: changes to the Internal Revenue Code

1976-10-17, 90 Stat. 2483. Source: <https://www.govinfo.gov/link/plaw/94/public/528>.

## Legislative history

- Bill: [H.R. 1142](https://www.congress.gov/bill/94th-congress/house-bill/1142)

## § 642: Special rules for credits and deductions

- § 642: Pub. L. 94–528 added subsec. (j) and redesignated former subsec. (j) as (k).

## § 7809: Deposit of collections

- § 7809(c)(4): Pub. L. 94–528 added par. (4).