# Pub. L. 85-12: changes to the Internal Revenue Code

1957-03-29, 71 Stat. 9. Source: <https://www.govinfo.gov/link/plaw/85/public/12>.

## Legislative history

- Bill: [H.R. 4090](https://www.congress.gov/bill/85th-congress/house-bill/4090)

## § 11: Tax imposed

- § 11(b): Pub. L. 85–12 substituted “July 1, 1958” for “April 1, 1957” and “June 30, 1958” for “March 31, 1957” wherever appearing.

## § 5701: Rate of tax

- § 5701(c): Pub. L. 85–12 substituted “July 1, 1958” for “April 1, 1957” in two places.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 85–12, substituted “July 1, 1958” for “April 1, 1957” in two places, “October 1, 1958” for “July 1, 1957”, and “November 10, 1958” for “August 10, 1957” in two places.