# Pub. L. 94-81: changes to the Internal Revenue Code

1975-08-09, 89 Stat. 418. Source: <https://www.govinfo.gov/link/plaw/94/public/81>.

## Legislative history

- Bill: [H.R. 83](https://www.congress.gov/bill/94th-congress/house-bill/83)

## § 509: Private foundation defined

- § 509(a)(2)(B): Pub. L. 94–81 designated existing provisions as cl. (i) and added cl. (ii).

## § 1245: Gain from dispositions of certain depreciable property

- § 1245(b)(3), § 1245(b)(7): Pub. L. 94–81, § 2(a)(1), (2), inserted reference to par. (7) in par. (3), and added par. (7).

## § 1250: Gain from dispositions of certain depreciable realty

- § 1250(d)(3), § 1250(d): Pub. L. 94–81, § 2(b), inserted reference to par. (9) in par. (3), and added par. (9).