# Pub. L. 97-449: changes to the Internal Revenue Code

1983-01-12, 96 Stat. 2442. Source: <https://www.govinfo.gov/link/plaw/97/public/449>.

## Legislative history

- Bill: [H.R. 6993](https://www.congress.gov/bill/97th-congress/house-bill/6993)

## § 7701: Definitions

- § 7701(a)(33)(F): Pub. L. 97–449, § 5(e)(1), substituted “subchapter III of chapter 105 of title 49” for “part III of the Interstate Commerce Act”.
- § 7701(a)(33)(H): Pub. L. 97–449, § 5(e)(2), substituted “subchapter I of chapter 105 of title 49” for “part I of the Interstate Commerce Act”.