Pub. L. 89-368 Mar. 15, 1966

80 Stat. 66 · Changed 12 sections of the Code

Bill H.R. 12752

§ 276 Certain indirect contributions to political parties

§ 1402 Definitions

  • (e)(3) Pub. L. 89–368 added subpar. (E).

§ 1403 Miscellaneous provisions

  • (b) Pub. L. 89–368 added par. (3).

§ 3402 Income tax collected at source

  • (a) Pub. L. 89–368, § 101(a), struck out reference to subsections (j) and (k) and substituted provisions establishing…
  • (b)(1) Pub. L. 89–368, § 101(b), increased amounts set out for one withholding exemption for each of the payroll period…
  • (c)(1) Pub. L. 89–368, § 101(c), replaced existing tables with separate tables for employees who are married and for employees…
  • (f)(1)(F) (f)(3)(B) Pub. L. 89–368, § 101(e)(1), (3), added par. (1)(F) and, in par. (3)(B), changed definition of “status determination…
  • (l) Pub. L. 89–368, § 101(d), added subsec. (l).
  • (m) Pub. L. 89–368, § 101(e)(2), added subsec. (m).

§ 4251 Imposition of tax

  • (a)(2) Pub. L. 89–368, § 202(a)(1), increased to 10 percent the schedule of rates for tax imposed for the period up to April…
  • (c) Pub. L. 89–368, § 202(a)(2), conformed subsection to rate reduction schedule alterations by providing that, in the case…

§ 4253 Exemptions

  • (h) Pub. L. 89–368 added subsec. (h).

§ 6211 Definition of a deficiency

  • (b)(1) Pub. L. 89–368 substituted “subtitle A” for “chapter 1”.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 89–368 substituted “January 1, 1966, April 1, 1968, or January 1, 1969,” for “January 1, 1966, 1967, 1968, or…

§ 6654 Failure by individual to pay estimated income tax

  • (a) Pub. L. 89–368, § 102(b)(1), inserted “and the tax under chapter 2” after “chapter 1”.
  • (b) Pub. L. 89–368, § 103(a), substituted “80 percent” for “70 percent” whenever appearing.
  • (d) Pub. L. 89–368, §§ 102(b)(2), 103(a), inserted requirement that, for purposes of applying the annualization exception…
  • (f) Pub. L. 89–368, § 102(b)(3), inserted tax imposed by chapter 2 to definition of “tax”.

§ 6682 False information with respect to withholding

§ 7205 Fraudulent withholding exemption certificate or failure to supply information

  • § 7205 Pub. L. 89–368 substituted “section 3402” and “any other penalty provided by law (except the penalty provided by…

§ 7701 Definitions

  • (a)(31) Pub. L. 89–368 added par. (34).