Pub. L. 86-75 Jun. 30, 1959

73 Stat. 157 · Changed 8 sections of the Code

Bill H.R. 7523

§ 11 Tax imposed

  • (b) Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” and “June 30, 1960” for “June 30, 1959” wherever appearing.

§ 4251 Imposition of tax

  • § 4251 Pub. L. 86–75 designated former provisions as subsec. (a) and added subsec. (b).

§ 4261 Imposition of tax

  • § 4261 Pub. L. 86–75 reduced tax on transportation of persons from ten to five percent effective July 1, 1960.

§ 5001 Imposition, rate, and attachment of tax

  • (a)(1) Pub. L. 86–75, § 3(a)(2), substituted “July 1, 1960” for “July 1, 1959”.
  • (a)(3) Pub. L. 86–75, § 3(a)(3), substituted “July 1, 1960” for “July 1, 1959”.

§ 5041 Imposition and rate of tax

  • (b) Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” in five places.

§ 5051 Imposition and rate of tax

  • (a) Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959”.

§ 5701 Rate of tax

  • (c) Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” in two places.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” in two places, “October 1, 1960” for “October 1, 1959” and…