# Pub. L. 99-595: changes to the Internal Revenue Code

1986-10-31, 100 Stat. 3348. Source: <https://www.govinfo.gov/link/plaw/99/public/595>.

## Legislative history

- Bill: [H.R. 5679](https://www.congress.gov/bill/99th-congress/house-bill/5679)

## § 3306: Definitions

- § 3306(c)(1)(B): Pub. L. 99–595 substituted “January 1, 1993” for “January 1, 1988”.