# Pub. L. 98-573: changes to the Internal Revenue Code

1984-10-30, 98 Stat. 2991. Source: <https://www.govinfo.gov/link/plaw/98/public/573>.

## Legislative history

- Bill: [H.R. 3398](https://www.congress.gov/bill/98th-congress/house-bill/3398)

## § 162: Trade or business expenses

- § 162(j): Pub. L. 98–573 added subsec. (j). Former subsec. (j) redesignated (k).
- § 162(k): Pub. L. 98–573 redesignated former subsec. (j) as (k).