# Pub. L. 90-285: changes to the Internal Revenue Code

1968-04-12, 82 Stat. 92. Source: <https://www.govinfo.gov/link/plaw/90/public/285>.

## Legislative history

- Bill: [H.J. Res. 1223](https://www.congress.gov/bill/90th-congress/house-joint-resolution/1223)

## § 4251: Imposition of tax

- § 4251(a)(2): Pub. L. 90–285 substituted “April 30, 1968” and “May 1, 1968” for “March 31, 1968” and “April 1, 1968” respectively.
- § 4251(c): Pub. L. 90–285 substituted “March 1, 1968,” for “February 1, 1968”, “May 1, 1968” for “April 1, 1968”, “April 30, 1968” for “March 31, 1968”, and “February 29, 1968” for “January 31, 1968”.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 90–285 substituted “May 1, 1968” for “April 1, 1968”.