# Pub. L. 96-72: changes to the Internal Revenue Code

1979-09-29, 93 Stat. 535. Source: <https://www.govinfo.gov/link/plaw/96/public/72>.

## Legislative history

- Bill: [S. 737](https://www.congress.gov/bill/96th-congress/senate-bill/737)

## § 993: Definitions and special rules

- § 993(c)(2)(D): Pub. L. 96–72 substituted “7(a) of the Export Administration Act of 1979” for “4(b) of the Export Administration Act of 1969 (50 U.S.C. App. 2403(b))” and “paragraph (2)(C)” for “paragraph (2)(A)”.