# Pub. L. 87-6: changes to the Internal Revenue Code

1961-03-24, 75 Stat. 16. Source: <https://www.govinfo.gov/link/plaw/87/public/6>.

## Legislative history

- Bill: [H.R. 4806](https://www.congress.gov/bill/87th-congress/house-bill/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

- § 3302(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 1962 and 1968.