# Pub. L. 85-475: changes to the Internal Revenue Code

1958-06-30, 72 Stat. 259. Source: <https://www.govinfo.gov/link/plaw/85/public/475>.

## Legislative history

- Bill: [H.R. 12695](https://www.congress.gov/bill/85th-congress/house-bill/12695)

## § 11: Tax imposed

- § 11(b): Pub. L. 85–475 substituted “July 1, 1959” for “July 1, 1958” and “June 30, 1959” for “June 30, 1958” wherever appearing.

## § 5701: Rate of tax

- § 5701(c): Pub. L. 85–475 substituted “July 1, 1959” for “July 1, 1958” in two places.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 85–475 substituted “July 1, 1959” for “July 1, 1958” in two places, “October 1, 1959” for “October 1, 1958”, and “November 10, 1959” for “November 10, 1958” in two places.

## § 6415: Credits or refunds to persons who collected certain taxes

- § 6415(a), § 6415(b), § 6415(c), § 6415(d): Pub. L. 85–475 struck out references to section 4271.

## § 6416: Certain taxes on sales and services

- § 6416(a): Pub. L. 85–475, § 4(b)(5), struck out reference to section 4281.
- § 6416(f): Pub. L. 85–475, § 4(b)(6), struck out reference to section 4281.

## § 7012: Cross references

- § 7012: Pub. L. 85–475, redesignated subsec. (j) as (i) and struck out former subsec. (i) which referred to section 4273.

## § 7272: Penalty for failure to register or reregister

- § 7272(b): Pub. L. 85–475 struck out reference to section 4273.