Pub. L. 90-364 Jun. 28, 1968

82 Stat. 266 · Changed 14 sections of the Code

Bill H.R. 15414

§ 103 Interest on State and local bonds

  • (c) Pub. L. 90–364 added subsec. (c). Former subsec. (c) redesignated (d).
  • § 103 Pub. L. 90–364 redesignated former subsec. (c) as (d).

§ 243 Dividends received by corporations

  • (b)(3)(C) Pub. L. 90–364 substituted “surtax exemption, and one amount under section 6154(c)(2) and (3) and sections 6655(e)(2)…

§ 276 Certain indirect contributions to political parties

  • (c) § 276 Pub. L. 90–364 added subsec. (c) and redesignated former subsec. (c) as (d).

§ 501 Exemption from tax on corporations, certain trusts, etc.

  • (e) (f) Pub. L. 90–364 added subsec. (e) and redesignated former subsec. (e) as (f).

§ 3402 Income tax collected at source

  • (a) Pub. L. 90–364, § 102(c)(1), designated existing Tables 1 to 8 as constituting par. (1), inserted provisions preceding…
  • (c)(6) Pub. L. 90–364, § 102(c)(2), added par. (6).

§ 4251 Imposition of tax

  • (a)(2) Pub. L. 90–364, § 105(b)(1), extended from April 30, 1968, through the end of 1969 the period for the imposition of the…
  • (b) Pub. L. 90–364, § 105(b)(2), substituted “1973” for “1969”.
  • (c) Pub. L. 90–364, § 105(b)(2), extended provisions calling for treatment of bills not rendered before the end of a year…

§ 6020 Returns prepared for or executed by Secretary

  • (b)(1) Pub. L. 90–364 struck out reference to section 6016.

§ 6412 Floor stocks refunds

  • (a)(1) Pub. L. 90–364 substituted “January 1, 1970, January 1, 1971, January 1, 1972, or January 1, 1973,” for “May 1, 1968…

§ 6425 Adjustment of overpayment of estimated income tax by corporation

§ 6651 Failure to file tax return or to pay tax

  • (c) Pub. L. 90–364 struck out reference to section 6016.

§ 6655 Failure by corporation to pay estimated income tax

  • (b)(1) Pub. L. 90–364, § 103(c)(1), substituted “80 percent” for “70 percent”.
  • (d)(1) Pub. L. 90–364, § 103(e)(1), struck out “reduced by $100,000” after “The tax shown on the return of the corporation for…
  • (d) Pub. L. 90–364, § 103(c)(1), substituted “80 percent” for “70 percent”.
  • (e) Pub. L. 90–364, § 103(c)(2), designated existing provisions as par. (1) under a heading “In general”, in such…
  • (g) Pub. L. 90–364, § 103(d)(2), added subsec. (g).

§ 7203 Willful failure to file return, supply information, or pay tax

  • § 7203 Pub. L. 90–364 struck out reference to section 6016.

§ 7502 Timely mailing treated as timely filing and paying

  • (e) Pub. L. 90–364 added subsec. (e).

§ 7701 Definitions

  • (a)(34) Pub. L. 90–364 substituted “section 6154(c)” for “section 6016(b)”.