Pub. L. 89-212 Sep. 29, 1965

79 Stat. 861 · Changed 8 sections of the Code

Bill H.R. 10874

§ 3201 Rate of tax

  • § 3201 Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed a tax equal to 6¾ percent of so…

§ 3202 Deduction of tax from compensation

  • (a) Pub. L. 89–212, §§ 2(a)(1), 4, inserted sentence permitting an employer who is furnished by an employee a written…
  • (c) Pub. L. 89–212, § 2(a)(2), added subsec. (c).

§ 3211 Rate of tax

  • § 3211 Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed a tax equal to 13½ percent of so…

§ 3221 Rate of tax

  • (a) Pub. L. 89–212 substituted pars. (1) to (5) for former pars. (1) and (2) which imposed an excise tax equal to 6¾…

§ 3231 Definitions

  • (e)(1) Pub. L. 89–212, § 2(b)(1), inserted “(except as is provided under paragraph (3))”.
  • (e)(3) Pub. L. 89–212, § 2(b)(2), added par. (3).
  • (h) Pub. L. 89–212, § 2(b)(3), added subsec. (h).

§ 3402 Income tax collected at source

  • (k) Pub. L. 89–212 inserted “or section 3202 (c)(2)” and “or section 3202(a)”.

§ 6053 Reporting of tips

  • (a) Pub. L. 89–212, § 2(d)(1), inserted “or which are compensation (as defined in section 3231(e)”.
  • (b) Pub. L. 89–212, § 2(d)(2), inserted “or section 3201 (as the case may be)” and “or section 3202 (as the case may be)”.

§ 6652 Failure to file certain information returns, registration statements, etc.

  • (c) Pub. L. 89–212 inserted “or which are compensation (as defined in section 3231(e))” and “or section 3201 (as the case…