# Pub. L. 95-502: changes to the Internal Revenue Code

1978-10-21, 92 Stat. 1702. Source: <https://www.govinfo.gov/link/plaw/95/public/502>.

## Legislative history

- Bill: [H.R. 8533](https://www.congress.gov/bill/95th-congress/house-bill/8533)

## § 513: Unrelated trade or business

- § 513(f): Pub. L. 95–502 added subsec. (f).

## § 527: Political organizations

- § 527(c)(3)(D): Pub. L. 95–502 added subpar. (D).

## § 4042: Tax on fuel used in commercial transportation on inland waterways

- Enacted 26 U.S.C. § 4042.

## § 4293: Exemption for United States and possessions

- § 4293: Pub. L. 95–502 substituted “section 4041, chapter 32” for “chapters 31 and 32”.