Pub. L. 85-840 Aug. 28, 1958

72 Stat. 1041 · Changed 8 sections of the Code

Bill H.R. 13549

§ 1401 Rate of tax

  • § 1401 Pub. L. 85–840 increased the rate of tax by substituting provisions imposing a tax of 3¾ percent for taxable years…

§ 1402 Definitions

  • (b)(1) Pub. L. 85–840, § 402(a), increased limitation on self-employment income subject to tax, for taxable years ending after…
  • (f) Pub. L. 85–840, § 403(a), added subsec. (f).

§ 3101 Rate of tax

  • § 3101 Pub. L. 85–840 increased rate of tax by substituting provisions imposing a tax of 2½% for calendar year 1959, 3% for…

§ 3111 Rate of tax

  • § 3111 Pub. L. 85–840 increased rate of tax by substituting provisions imposing a tax of 2½ percent for calendar year 1959, 3…

§ 3121 Definitions

  • (a)(1) Pub. L. 85–840, § 402(b), substituted “$4,800” for “$4,200” wherever appearing.
  • (b)(1) Pub. L. 85–840, § 404(a), struck out provisions which excluded from definition of “employment” service performed in…
  • (b)(8)(B) Pub. L. 85–840, § 405(b), made subparagraph inapplicable to service performed during the period for which a certificate…
  • (k) Pub. L. 85–840, § 405(a), permitted amendment of the list at any time prior to the expiration of the twenty-fourth…

§ 3122 Federal service

  • § 3122 Pub. L. 85–840 substituted “$4,800” for $4,200”.

§ 6334 Property exempt from levy

  • (a)(4) Pub. L. 85–840 added par. (4).

§ 6413 Special rules applicable to certain employment taxes

  • (c)(1) Pub. L. 85–840, § 402(d)(1), conformed the special-refund provisions to the increase made by Pub. L. 85–840, in the…
  • (c)(2)(A) Pub. L. 85–840, § 402(d)(2), substituted “$4,200 for the calendar year 1955, 1956, 1957, or 1958, or $4,800 for any…