Pub. L. 86-437 Apr. 22, 1960

74 Stat. 79 · Changed 2 sections of the Code

Bill H.R. 135

§ 402 Taxability of beneficiary of employees’ trust

  • (a) Pub. L. 86–437, § 2(a), substituted “paragraphs (2) and (4)” for “paragraph (2)”.
  • (a) Pub. L. 86–437, § 1, added par. (4).

§ 871 Tax on nonresident alien individuals

  • (d) Pub. L. 86–437 substituted “Cross references” for “Doubling of tax” in heading, and inserted cross reference to section…