# Pub. L. 87-293: changes to the Internal Revenue Code

1961-09-22, 75 Stat. 625. Source: <https://www.govinfo.gov/link/plaw/87/public/293>.

## Legislative history

- Bill: [H.R. 7500](https://www.congress.gov/bill/87th-congress/house-bill/7500)

## § 912: Exemption for certain allowances

- § 912(3): Pub. L. 87–293 added par. (3).

## § 3121: Definitions

- § 3121(i)(3): Pub. L. 87–293, § 202(a)(1), added par. (3).
- § 3121(p): Pub. L. 87–293, § 202(a)(2), added subsec. (p).

## § 3122: Federal service

- § 3122: Pub. L. 87–293 inserted “and including service, performed as a volunteer or volunteer leader within the meaning of the Peace Corps Act, to which the provisions of section 3121(p) are applicable,” after “section 3121(m)(1) are applicable,”.

## § 3401: Definitions

- § 3401(a)(13): Pub. L. 87–293 added par. (13).

## § 6051: Receipts for employees

- § 6051(a): Pub. L. 87–293 provided a special rule with respect to the information to be contained on employees’ tax receipts in the case of remuneration paid to volunteers and volunteer leaders in the Peace Corps.