Pub. L. 87-6 Mar. 24, 1961

75 Stat. 16 · Changed 2 sections of the Code

Bill H.R. 4806

§ 3301 Rate of tax

  • § 3301 Pub. L. 87–6 provided for a tax rate of 3.5 percent for calendar years 1962 and 1963.

§ 3302 Credits against tax

  • (d)(1) Pub. L. 87–6 provided for computation of the tax at the rate of 3 percent in lieu of 3.5 percent for calendar years…