# Pub. L. 94-563: changes to the Internal Revenue Code

1976-10-19, 90 Stat. 2655. Source: <https://www.govinfo.gov/link/plaw/94/public/563>.

## Legislative history

- Bill: [H.R. 15571](https://www.congress.gov/bill/94th-congress/house-bill/15571)

## § 3121: Definitions

- § 3121(b)(8)(B): Pub. L. 94–563, § 1(b), inserted “or deemed to have been so filed under paragraph (4) or (5) of such subsection” after “filed pursuant to subsection (k) (or the corresponding subsection of prior law)” in provisions preceding cl. (i), inserted “(or deemed to have been filed)” after “filed” in cls. (i), (ii), and (iii), and substituted “is (or is deemed to be) in effect” for “is in effect” in provisions following cl. (iii).
- § 3121(k): Pub. L. 94–563, § 1(c), added pars. (4) to (8).