Pub. L. 87-256 Sep. 21, 1961

75 Stat. 535 · Changed 8 sections of the Code

Bill H.R. 8666

§ 117 Qualified scholarships

  • (b)(2)(A) Pub. L. 87–256 included cases where the grantor of the scholarship or fellowship grant is a foreign government, an…

§ 871 Tax on nonresident alien individuals

  • (d) (e) Pub. L. 87–256 added subsec. (d) and redesignated former subsec. (d) as (e).

§ 872 Gross income

  • (b)(3) Pub. L. 87–256 added par. (3).

§ 1441 Withholding of tax on nonresident aliens

  • (a) Pub. L. 87–256, § 110(d)(1), required a tax equal to 18 percent of the item in the case of any item of income specified…
  • (b) Pub. L. 87–256, § 110(d)(2), inserted provisions listing items of income from which tax shall be deducted and withheld…
  • (c)(4) Pub. L. 87–256, § 110(d)(3), authorized the exemption from deduction and withholding of the compensation for personal…

§ 3121 Definitions

  • (b)(19) Pub. L. 87–256 added par. (19).

§ 3306 Definitions

  • (c)(18) Pub. L. 87–256 added par. (18).

§ 3401 Definitions

  • (a)(6) Pub. L. 87–256 added subpar. (C).

§ 3402 Income tax collected at source

  • (f)(6) Pub. L. 87–256 added par. (6).