Pub. L. 89-97 Jul. 30, 1965

79 Stat. 337 · Changed 24 sections of the Code

Bill H.R. 6675

§ 72 Annuities; certain proceeds of endowment and life insurance contracts

  • (m)(5)(A) Pub. L. 89–97, § 106(d)(2)(A), substituted “paragraph (7) of this subsection” for “section 213(g)(3)”.
  • (m)(7) Pub. L. 89–97, § 106(d)(2)(B), added par. (7).
  • (n) Pub. L. 89–97, § 106(d)(2)(C), substituted in subpars. (A)(iii) and (B)(iii) “subsection (m)(7)” for “section…

§ 79 Group-term life insurance purchased for employees

  • (b)(1) Pub. L. 89–97 substituted “section 72(m)(7)” for “paragraph (3) of section 213(g), determined without regard to…

§ 213 Medical, dental, etc., expenses

  • (a) Pub. L. 89–97, § 106(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There shall…
  • (b) Pub. L. 89–97, § 106(b), struck out second sentence which read: “The preceding sentence shall not apply to amounts paid…
  • (c) Pub. L. 89–97, § 106(d)(1), struck out subsec. (c) relating to maximum limitations on medical and dental expenses under…
  • (e) Pub. L. 89–97, § 106(c), struck out from par. (1)(A) “including amounts paid for accident or health insurance” after…
  • § 213 Pub. L. 89–97, § 106(d)(1), struck out provisions relating to maximum limitation if taxpayer or spouse has attained age…

§ 401 Qualified pension, profit-sharing, and stock bonus plans

  • (d) Pub. L. 89–97 substituted “section 72(m)(7)” for “section 213(g)(3)”.

§ 451 General rule for taxable year of inclusion

  • (c) Pub. L. 89–97 added subsec. (c).

§ 1401 Rate of tax

  • § 1401 Pub. L. 89–97, § 321(a), divided the total tax imposed under the entire section for each taxable year upon the…
  • (b) Pub. L. 89–97, § 111(c)(4), struck out provision that for purposes of the tax imposed by this subsection, the exclusion…

§ 1402 Definitions

  • (a) Pub. L. 89–97, § 312(b), substituted “2,400” for “$1,800” in cls. (i) to (iv) and “$1,600” for “$1,200” in cls. (ii)…
  • (b)(1) Pub. L. 89–97, § 320(b)(1)(C), inserted “and before 1966” after “1958” and substituted “and” for “or” after the…
  • (b)(1) Pub. L. 89–97, § 320(b)(1)(B), added subpar. (D).
  • (c) Pub. L. 89–97, §§ 311(b)(1), (2), 319(a), struck out from par. (5) “doctor of medicine, or” before and “; or the…
  • (e)(1) Pub. L. 89–97, § 311(b)(3)(A), substituted “extended to service described in subsection (c)(4) or (c)(5) performed by…
  • (e)(2) Pub. L. 89–97, § 311(b)(3)(B), substituted “(computed without regard to subsections (c)(4) and (c)(5) of $400 or more…
  • (e)(2) Pub. L. 89–97, § 341(a), substituted “his second taxable year ending after 1963” for “his second taxable year ending…
  • (e)(3) Pub. L. 89–97, § 341(b), added subpar. (D).
  • (e) Pub. L. 89–97, § 331(a), extended applicability of section to earnings in taxable years beyond those ending before…
  • (e) Pub. L. 89–97, § 331(a), struck out par. (6) which dealt with filing of certificates by fiduciaries or survivors on or…
  • (h) Pub. L. 89–97, § 319(c), added subsec. (h).

§ 3101 Rate of tax

  • § 3101 Pub. L. 89–97, § 321(b), divided the total tax imposed under the entire section upon income through a tax equal to…
  • (b) Pub. L. 89–97, § 111(c)(5), struck out “, but without regard to the provisions of paragraph (9) thereof insofar as it…

§ 3102 Deduction of tax from wages

  • (a) Pub. L. 89–97, § 313(c)(2), inserted provisions at end of second sentence allowing a deduction from any wages of an…
  • (c) Pub. L. 89–97, § 313(c)(1), added subsec. (c).

§ 3111 Rate of tax

  • § 3111 Pub. L. 89–97, § 321(c), divided the total excise tax imposed under the entire section upon employers through a tax…
  • (b) Pub. L. 89–97, § 111(c)(6), struck out “, but without regard to the provisions of paragraph (9) thereof insofar as it…

§ 3121 Definitions

  • (a)(1) Pub. L. 89–97, § 320(b)(2), substituted “$6,600” for “$4,800” wherever appearing.
  • (a)(12) Pub. L. 89–97, § 313(c)(3), added par. (12).
  • (b)(6)(C) Pub. L. 89–97, § 311(b)(4), inserted “, other than as a medical or dental intern or a medical or dental resident in…
  • (b)(7)(C) Pub. L. 89–97, § 317(b)(3), added subpar. (C).
  • (b)(13) Pub. L. 89–97, § 311(b)(5), struck out from the definition of employment the exclusion of service performed as an…
  • (k) Pub. L. 89–97, § 316(a)(1), substituted “such date may not be earlier than the first day of the twentieth” for “, in…
  • (k) Pub. L. 89–97, § 316(b), added subpar. (H).
  • (q) Pub. L. 89–97, § 313(c)(4), added subsec. (q).

§ 3122 Federal service

  • § 3122 Pub. L. 89–97 substituted “$6,600” for “$4,800”.

§ 3125 Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

  • (a) (b) Pub. L. 89–97, § 320(b)(4), substituted “$6,600” for “$4,800”.
  • (c) Pub. L. 89–97, § 317(c)(1), added subsec. (c) and inserted reference to District of Columbia in section catchline.

§ 3201 Rate of tax

  • § 3201 Pub. L. 89–97 substituted “the rate of the tax imposed with respect to wages by section 3101(a) at such time exceeds 2¾…

§ 3211 Rate of tax

  • § 3211 Pub. L. 89–97 substituted “the rate of the tax imposed with respect to wages by section 3101(a) at such time exceeds 2¾…

§ 3221 Rate of tax

  • (b) Pub. L. 89–97 substituted “the rate of the tax imposed with respect to wages by section 3111(a) at such time exceeds 2¾…

§ 3401 Definitions

  • (a)(16) Pub. L. 89–97, § 313(d)(2), added par. (16).
  • (f) Pub. L. 89–97, § 313(d)(1), added subsec. (f).

§ 3402 Income tax collected at source

  • (a) Pub. L. 89–97, § 313(d)(3), substituted “subsections (j) and (k)” for “subsection (j)”.
  • (h)(3) Pub. L. 89–97, § 313(d)(4), inserted “(and, in the case of tips referred to in subsection (k), within 30 days…
  • (k) Pub. L. 89–97, § 313(d)(5), added subsec. (k).

§ 6051 Receipts for employees

  • (a) Pub. L. 89–97, § 313(e)(1), inserted last sentence providing for inclusion of tips received by an employee in the…
  • (c) Pub. L. 89–97, § 107, required the statements to show the proportion of the total amount withheld as tax under section…

§ 6053 Reporting of tips

§ 6205 Special rules applicable to certain employment taxes

  • (a)(4) Pub. L. 89–97 added par. (4).

§ 6413 Special rules applicable to certain employment taxes

  • (a)(4) Pub. L. 89–97, § 317(e), added par. (4).
  • (c)(1) Pub. L. 89–97, § 320(b)(5), inserted “and prior to the calendar year 1966” after “the calendar year 1958”, “or (C)…
  • (c)(2)(A) Pub. L. 89–97, § 320(b)(6), substituted “$4,800 for the calendar year 1959, 1960, 1961, 1962, 1963, 1964, or 1965, or…
  • (c)(2)(F) Pub. L. 89–97, § 317(f)(1), added subpar. (F) and inserted reference to the District of Columbia in heading.

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

  • (b) Pub. L. 89–97, § 313(e)(2)(B), inserted “and in the case of each failure to furnish a statement required by section…
  • (c) Pub. L. 89–97, § 313(e)(3), added subsec. (c). Former subsec. (c) redesignated (d).
  • (d) Pub. L. 89–97, § 313(e)(3), redesignated former subsec. (c) as (d).

§ 6674 Fraudulent statement or failure to furnish statement to employee

  • § 6674 Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.