# Pub. L. 88-52: changes to the Internal Revenue Code

1963-06-29, 77 Stat. 72. Source: <https://www.govinfo.gov/link/plaw/88/public/52>.

## Legislative history

- Bill: [H.R. 6755](https://www.congress.gov/bill/88th-congress/house-bill/6755)

## § 11: Tax imposed

- § 11(b): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” and “June 30, 1964” for “June 30, 1963” wherever appearing.

## § 4251: Imposition of tax

- § 4251(b)(2): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” in two places.

## § 4261: Imposition of tax

- § 4261: Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” wherever appearing.

## § 5001: Imposition, rate, and attachment of tax

- § 5001(a)(1): Pub. L. 88–52, § 3(a)(4), substituted “July 1, 1964” for “July 1, 1963”.
- § 5001(a)(3): Pub. L. 88–52, § 3(a)(5), substituted “July 1, 1964” for “July 1, 1963”.

## § 5041: Imposition and rate of tax

- § 5041(b): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” in five places.

## § 5051: Imposition and rate of tax

- § 5051(a): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963”.

## § 5701: Rate of tax

- § 5701(c): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” in two places.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963”, in two places, “October 1, 1964” for “October 1, 1963”, and “November 10, 1964” for “November 10, 1963” in two places.