Bill H.R. 4277
§ 86 Social security and tier 1 railroad retirement benefits
- (d)(1) Pub. L. 103–296 struck out at end “For purposes of the preceding sentence, the amount received by any taxpayer shall be…
§ 871 Tax on nonresident alien individuals
- (c) Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.
§ 872 Gross income
- (b)(3) Pub. L. 103–296 substituted “(F), (J), or (Q)” for “(F) or (J)”.
§ 1402 Definitions
- (c)(1) Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human…
- (c)(2)(C) Pub. L. 103–296, § 319(a)(4), inserted at end “except service which constitutes ‘employment’ under section 3121(y),”.
- (c)(2)(E) (e)(2) (g)(1) (g)(2)(A) (g)(2)(B) Pub. L. 103–296, § 108(h)(1), substituted “Commissioner of Social Security” for “Secretary of Health and Human…
§ 1441 Withholding of tax on nonresident aliens
- (b) Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)”.
§ 3102 Deduction of tax from wages
- (e) Pub. L. 103–296 added subsec. (e).
§ 3121 Definitions
- (b)(7)(F)(iv) Pub. L. 103–296, § 303(a)(2), substituted “$1,000 with respect to service performed during any calendar year commencing…
- (b)(10)(B) Pub. L. 103–296, § 108(h)(2), substituted “Commissioner of Social Security” for “Secretary of Health and Human…
- (b)(15) Pub. L. 103–296, § 319(a)(5), inserted “, except service which constitutes ‘employment’ under subsection (y)” after…
- (b)(19) Pub. L. 103–296, § 320(a)(1)(C), substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.
- (u)(2)(B)(ii)(V) Pub. L. 103–296, § 303(b)(2), substituted “$1,000 with respect to service performed during any calendar year commencing…
- (y) Pub. L. 103–296, § 319(a)(1), added subsec. (y).
§ 3122 Federal service
- § 3122 Pub. L. 103–296 inserted after first sentence “In the case of the taxes imposed by this chapter with respect to service…
§ 3127 Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
§ 3231 Definitions
- (e)(1) Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” in two places.
§ 3306 Definitions
- (c)(19) Pub. L. 103–296 substituted “(J), (M), or (Q)” for “(J), or (M)” wherever appearing.
§ 6050F Returns relating to social security benefits
- (c)(1)(A) Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
§ 6057 Annual registration, etc.
§ 6103 Confidentiality and disclosure of returns and return information
§ 6109 Identifying numbers
- (f)(2) Pub. L. 103–296, § 316(b)(1), amended subsec. (f) relating to access to employer identification numbers for purposes of…
- (f)(3) Pub. L. 103–296, § 316(b)(2), amended subsec. (f) relating to access to employer identification numbers for purposes of…
- (f)(4) Pub. L. 103–296, § 316(b)(3), amended subsec. (f) relating to access to employer identification numbers for purposes of…
§ 6402 Authority to make credits or refunds
§ 6511 Limitations on credit or refund
- (d)(5) Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
§ 7701 Definitions
- (b)(5)(C)(i) Pub. L. 103–296 substituted “(J) or (Q)” for “(J)”.