Bill H.R. 6371
§ 22 Credit for the elderly and the permanently and totally disabled
- (d) Pub. L. 87–876 increased the limit on retirement income from $1,200 to $1,524, lowered the age requirement in par.…
§ 461 General rule for taxable year of deduction
- (e) Pub. L. 87–876 added subsec. (e).