Pub. L. 88-571 Sep. 2, 1964

78 Stat. 860 · Changed 6 sections of the Code

Bill H.R. 5739

§ 613 Percentage depletion

  • (b)(2)(B) (b)(6) Pub. L. 88–571 inserted “beryllium” after “antimony” in par. (2)(B), and deleted “beryl” after “bauxite” in pars.…

§ 1212 Capital loss carrybacks and carryovers

  • (a) Pub. L. 88–571 provided that if any portion of a net capital loss is attributable to a foreign expropriation capital…

§ 6501 Limitations on assessment and collection

  • (k) (l) Pub. L. 88–571 added subsec. (k) and redesignated former subsec. (k) as (l).

§ 6511 Limitations on credit or refund

  • (d)(6) Pub. L. 88–571 added par. (6).

§ 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

  • (e) Pub. L. 88–571 added par. (3) and inserted “or adjustment for certain unused deductions” in heading.

§ 6611 Interest on overpayments

  • (f) Pub. L. 88–571 added par. (3) and inserted “or adjustment for certain unused deductions” in heading.