Pub. L. 87-72 Jun. 30, 1961

75 Stat. 193 · Changed 8 sections of the Code

Bill H.R. 7446

§ 11 Tax imposed

  • (b) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” and “June 30, 1962” for “June 30, 1961” wherever appearing.

§ 4251 Imposition of tax

  • (b)(2) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in two places.

§ 4261 Imposition of tax

  • § 4261 Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”, wherever appearing.

§ 5001 Imposition, rate, and attachment of tax

  • (a)(1) Pub. L. 87–72, § 3(a)(4), substituted “July 1, 1962” for “July 1, 1961”.
  • (a)(3) Pub. L. 87–72, § 3(a)(5), substituted “July 1, 1962” for “July 1, 1961”.

§ 5041 Imposition and rate of tax

  • (b) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in five places.

§ 5051 Imposition and rate of tax

  • (a) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”.

§ 5701 Rate of tax

  • (c) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in two places.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in two places, “October 1, 1962” for “October 1, 1961”, and…