# Pub. L. 87-682: changes to the Internal Revenue Code

1962-09-25, 76 Stat. 575. Source: <https://www.govinfo.gov/link/plaw/87/public/682>.

## Legislative history

- Bill: [H.R. 6413](https://www.congress.gov/bill/87th-congress/house-bill/6413)

## § 6654: Failure by individual to pay estimated income tax

- § 6654(b), § 6654(d)(1)(C): Pub. L. 87–682 inserted “or fishing” after “from farming” wherever appearing.