# Pub. L. 99-221: changes to the Internal Revenue Code

1985-12-26, 99 Stat. 1735. Source: <https://www.govinfo.gov/link/plaw/99/public/221>.

## Legislative history

- Bill: [S. 1728](https://www.congress.gov/bill/99th-congress/senate-bill/1728)

## § 3121: Definitions

- § 3121(b)(5)(B)(i)(V): Pub. L. 99–221 added subcl. (V).