Pub. L. 88-348 Jun. 30, 1964

78 Stat. 237 · Changed 8 sections of the Code

Bill H.R. 11376

§ 165 Losses

  • (i) Pub. L. 88–348 designated existing provisions as par. (1), substituted provisions permitting individuals who were…

§ 4251 Imposition of tax

  • (b)(2) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places.

§ 4261 Imposition of tax

  • § 4261 Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” wherever appearing.

§ 5001 Imposition, rate, and attachment of tax

  • (a)(1) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”.
  • (a)(3) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”.

§ 5041 Imposition and rate of tax

  • (b) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in five places.

§ 5051 Imposition and rate of tax

  • (a) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964”.

§ 5701 Rate of tax

  • (c) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places, “October 1, 1965” for “October 1, 1964”…