# Pub. L. 87-256: changes to the Internal Revenue Code

1961-09-21, 75 Stat. 535. Source: <https://www.govinfo.gov/link/plaw/87/public/256>.

## Legislative history

- Bill: [H.R. 8666](https://www.congress.gov/bill/87th-congress/house-bill/8666)

## § 117: Qualified scholarships

- § 117(b)(2)(A): Pub. L. 87–256 included cases where the grantor of the scholarship or fellowship grant is a foreign government, an international organization, or a binational or multinational educational and cultural foundation or commission created or continued pursuant to the Mutual Educational and Cultural Exchange Act of 1961.

## § 871: Tax on nonresident alien individuals

- § 871(d), § 871(e): Pub. L. 87–256 added subsec. (d) and redesignated former subsec. (d) as (e).

## § 872: Gross income

- § 872(b)(3): Pub. L. 87–256 added par. (3).

## § 1441: Withholding of tax on nonresident aliens

- § 1441(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 in second sentence of subsection (b).
- § 1441(b): Pub. L. 87–256, § 110(d)(2), inserted provisions listing items of income from which tax shall be deducted and withheld at the rate of 18 percent.
- § 1441(c)(4): Pub. L. 87–256, § 110(d)(3), authorized the exemption from deduction and withholding of the compensation for personal services of a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subpar. (F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, as amended.

## § 3121: Definitions

- § 3121(b)(19): Pub. L. 87–256 added par. (19).

## § 3306: Definitions

- § 3306(c)(18): Pub. L. 87–256 added par. (18).

## § 3401: Definitions

- § 3401(a)(6): Pub. L. 87–256 added subpar. (C).

## § 3402: Income tax collected at source

- § 3402(f)(6): Pub. L. 87–256 added par. (6).