# Pub. L. 96-608: changes to the Internal Revenue Code

1980-12-28, 94 Stat. 3551. Source: <https://www.govinfo.gov/link/plaw/96/public/608>.

## Legislative history

- Bill: [H.R. 5973](https://www.congress.gov/bill/96th-congress/house-bill/5973)

## § 62: Adjusted gross income defined

- § 62: Pub. L. 96–608 added par. (16).

## § 274: Disallowance of certain entertainment, etc., expenses


## § 402: Taxability of beneficiary of employees’ trust

- § 402(a): Pub. L. 96–608 added subpar. (E).

## § 4941: Taxes on self-dealing

- § 4941(d)(2)(H): Pub. L. 96–608 added subpar. (H).