# Pub. L. 91-53: changes to the Internal Revenue Code

1969-08-07, 83 Stat. 91. Source: <https://www.govinfo.gov/link/plaw/91/public/53>.

## Legislative history

- Bill: [H.R. 9951](https://www.congress.gov/bill/91st-congress/house-bill/9951)

## § 3306: Definitions


## § 3402: Income tax collected at source

- § 3402(a)(1): Pub. L. 91–53, § 6(a)(1), substituted “December 31, 1969” for “July 31, 1969”.
- § 3402(a)(2): Pub. L. 91–53, § 6(a)(2), substituted “January 1, 1970” for “August 1, 1969”.
- § 3402(c)(6): Pub. L. 91–53, § 6(a)(3), substituted “January 1, 1970” for “August 1, 1969”.

## § 6157: Payment of Federal unemployment tax on quarterly or other time period basis

- Enacted 26 U.S.C. § 6157.

## § 6201: Assessment authority

- § 6201(b): Pub. L. 91–53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1).

## § 6317: Payments of Federal unemployment tax for calendar quarter

- Enacted 26 U.S.C. § 6317.

## § 6513: Time return deemed filed and tax considered paid

- § 6513(e): Pub. L. 91–53 added subsec. (e).

## § 6601: Interest on underpayment, nonpayment, or extensions of time for payment, of tax

- § 6601(k), § 6601: Pub. L. 91–53 added subsec. (k) and redesignated former subsec. (k) as (l).