Pub. L. 102-164 Nov. 15, 1991

105 Stat. 1061 · Changed 3 sections of the Code

Bill H.R. 3575

§ 3301 Rate of tax

  • § 3301 Pub. L. 102–164, § 402(1), substituted “1996” for “1995”.
  • § 3301 Pub. L. 102–164, § 402(2), substituted “1997” for “1996”.

§ 3304 Approval of State laws

  • (a)(6)(A)(ii)(I) Pub. L. 102–164, § 302(a)(1), substituted “may be denied” for “shall be denied”.
  • (a)(6)(A)(iii) (a)(6)(A)(iv) Pub. L. 102–164, § 302(a)(2), which directed that “and” be struck out at end of cls. (iii) and (iv), could be executed…
  • (a)(6)(A)(vi) Pub. L. 102–164, § 302(a)(2), added cl. (vi).

§ 6654 Failure by individual to pay estimated income tax

  • (d)(1)(C) (d)(1) Pub. L. 102–164, § 403(a), added subpars. (C) to (F).
  • (i)(1)(C) Pub. L. 102–164, § 403(b)(1), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “the…
  • (j)(3)(A) Pub. L. 102–164, § 403(b)(2), inserted before period at end “and subsection (d)(1)(C)(iii) shall not apply”.
  • (l)(4) Pub. L. 102–164, § 403(b)(3), substituted “paragraphs (l)(C)(iv) and (2)(B)(i) of subsection (d)” for “subsection…