# Pub. L. 92-329: changes to the Internal Revenue Code

1972-06-30, 86 Stat. 398. Source: <https://www.govinfo.gov/link/plaw/92/public/329>.

## Legislative history

- Bill: [H.R. 15587](https://www.congress.gov/bill/92nd-congress/house-bill/15587)

## § 3301: Rate of tax

- § 3301: Pub. L. 92–329 inserted provisions setting forth the rate of tax in the case of wages paid during the calendar year 1973.

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

- § 6157(b): Pub. L. 92–329 inserted provisions setting forth the computation of tax in the case of wages paid in any calendar quarter or other period during 1973.