Volume 65
Public Law 82–166
Amending section 437 (c) of the Internal Revenue Code.
Approved October 10, 1951
Statutory text
AN ACT
Amending section 437 (c) of the Internal Revenue Code.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 437 (c) of the Internal Revenue Code is amended by striking out “(other
than mutual and other than life or marine)” and inserting in lieu thereof “taxable under the provisions of section 204”.
Sec. 2.
The amendment made by section 1 shall have the same effect as if it had been a part of the said section 437 (c) on January 3, 1951.
Approved October 10, 1951.