# Pub. L. 96-465: changes to the Internal Revenue Code

1980-10-17, 94 Stat. 2162. Source: <https://www.govinfo.gov/link/plaw/96/public/465>.

## Legislative history

- Bill: [H.R. 6790](https://www.congress.gov/bill/96th-congress/house-bill/6790)

## § 104: Compensation for injuries or sickness

- § 104(a)(4): Pub. L. 96–465 substituted reference to section 808 of the Foreign Service Act of 1980 for reference to section 831 of the Foreign Service Act of 1946.

## § 170: Charitable, etc., contributions and gifts

- § 170(i): Pub. L. 96–465, among other changes, inserted references to Director of the International Communication Agency and the Director of the United States International Development Cooperation Agency, and substituted reference to section 25 of the State Department Basic Authorities Act of 1956 for reference to section 1021(e) of the Foreign Service Act of 1946.

## § 912: Exemption for certain allowances

- § 912(1)(A): Pub. L. 96–465 substituted reference to chapter 9 of title I of the Foreign Service Act of 1980 for reference to title IX of the Foreign Service Act of 1946.

## § 2055: Transfers for public, charitable, and religious uses

- § 2055(f): Pub. L. 96–465, among other changes, inserted references to the Director of the International Communication Agency and the Director of the United States International Development Cooperation Agency and substituted reference to section 25 of the State Department Basic Authorities Act of 1956 for reference to section 1021(e) of the Foreign Service Act of 1946.