# Pub. L. 87-72: changes to the Internal Revenue Code

1961-06-30, 75 Stat. 193. Source: <https://www.govinfo.gov/link/plaw/87/public/72>.

## Legislative history

- Bill: [H.R. 7446](https://www.congress.gov/bill/87th-congress/house-bill/7446)

## § 11: Tax imposed

- § 11(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

- § 4251(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

- § 5001(a)(1): Pub. L. 87–72, § 3(a)(4), substituted “July 1, 1962” for “July 1, 1961”.
- § 5001(a)(3): Pub. L. 87–72, § 3(a)(5), substituted “July 1, 1962” for “July 1, 1961”.

## § 5041: Imposition and rate of tax

- § 5041(b): Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in five places.

## § 5051: Imposition and rate of tax

- § 5051(a): Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”.

## § 5701: Rate of tax

- § 5701(c): Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in two places.

## § 6412: Floor stocks refunds

- § 6412(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 “November 10, 1962” for “November 10, 1961” in two places.