# Pub. L. 95-147: changes to the Internal Revenue Code

1977-10-28, 91 Stat. 1228. Source: <https://www.govinfo.gov/link/plaw/95/public/147>.

## Legislative history

- Bill: [H.R. 5675](https://www.congress.gov/bill/95th-congress/house-bill/5675)

## § 6302: Mode or time of collection

- § 6302(c): Pub. L. 95–147 substituted “, trust companies, domestic building and loan associations, or credit unions” for “or trust companies” and “, trust companies, domestic building and loan associations, and credit unions” for “and trust companies”.

## § 7502: Timely mailing treated as timely filing and paying

- § 7502(e): Pub. L. 95–147 substituted “, trust company, domestic building and loan association, or credit union” for “or trust company” in three places.