# Pub. L. 97-51: changes to the Internal Revenue Code

1981-10-01, 95 Stat. 967. Source: <https://www.govinfo.gov/link/plaw/97/public/51>.

## Legislative history

- Bill: [H.J. Res. 325](https://www.congress.gov/bill/97th-congress/house-joint-resolution/325)

## § 162: Trade or business expenses