Pub. L. 87-370 Oct. 4, 1961

75 Stat. 801 · Changed 2 sections of the Code

Bill H.R. 4317

§ 403 Taxation of employee annuities

  • (b) Pub. L. 87–370, § 3(a)(3), inserted “or public school” in heading.
  • (b)(1)(A) Pub. L. 87–370, § 3(a)(1), included annuity contracts purchased for an employee, other than one described in clause (i)…
  • (b)(3) Pub. L. 87–370, § (3)(a)(2), substituted “the employer described in paragraph (1)(A)” for “the employer described in…

§ 7448 Annuities to surviving spouses and dependent children of judges and special trial judges