# Pub. L. 96-510: changes to the Internal Revenue Code

1980-12-11, 94 Stat. 2797. Source: <https://www.govinfo.gov/link/plaw/96/public/510>.

## Legislative history

- Bill: [H.R. 7020](https://www.congress.gov/bill/96th-congress/house-bill/7020)

## § 4611: Imposition of tax

- Enacted 26 U.S.C. § 4611.

## § 4612: Definitions and special rules

- Enacted 26 U.S.C. § 4612.

## § 4661: Imposition of tax

- Enacted 26 U.S.C. § 4661.

## § 4662: Definitions and special rules

- Enacted 26 U.S.C. § 4662.