Bill H.R. 12381
§ 11 Tax imposed
- (b) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” and “June 30, 1961” for “June 30, 1960” wherever appearing.
§ 613 Percentage depletion
- (b)(3) Pub. L. 86–564, § 302(a)(1), limited the 15 percent allowance for ball clay, bentonite, china clay, and sagger clay to…
- (b)(5) Pub. L. 86–564, § 302(a)(2), substituted provisions authorizing a 5 percent allowance for clay used, or sold for use…
- (b)(6) Pub. L. 86–564, § 302(a)(3), struck out provisions which authorized a 15 percent allowance for refractory and fire…
- (c)(2) Pub. L. 86–564, § 302(b)(1), substituted “the treatment processes considered as mining described in paragraph (4) (and…
- (c)(4) Pub. L. 86–564, § 302(b)(2), substituted “The following treatment processes where applied by the mine owner or operator…
- (c)(5) Pub. L. 86–564, § 302(b)(2), added par. (5).
§ 4251 Imposition of tax
- (b)(2) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in two places.
§ 4261 Imposition of tax
- § 4261 Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” wherever appearing.
§ 5001 Imposition, rate, and attachment of tax
§ 5041 Imposition and rate of tax
- (b) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in five places.
§ 5051 Imposition and rate of tax
- (a) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960”.
§ 5701 Rate of tax
- (c) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in two places.
§ 6412 Floor stocks refunds
- (a)(1) Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in two places, “October 1, 1961” for “October 1, 1960”…