Pub. L. 92-336 Jul. 1, 1972

86 Stat. 406 · Changed 9 sections of the Code

Bill H.R. 15390

§ 165 Losses

  • (h)(1) Pub. L. 92–336 substituted provisions relating to losses attributable to a disaster which occurs during the period…

§ 1401 Rate of tax

  • (a) Pub. L. 92–336, § 204(a)(1), substituted “January 1, 1978” for “January 1, 1973” and struck out “and” after “such…
  • (b)(2) (b) Pub. L. 92–336, § 204(b)(1), substituted “1978” for “1976” and “0.9” for “0.65” in subsec. (b)(2), “1977” for “1975”…

§ 1402 Definitions

  • (b)(1) Pub. L. 92–336, § 203(b)(1)(A), inserted “and before 1973” after “1971”.
  • (b)(1) Pub. L. 92–336, § 203(b)(1)(B), added subpars. (G) to (I).

§ 3101 Rate of tax

  • (a) Pub. L. 92–336, § 204(a)(2), substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and…
  • (b)(2) (b) Pub. L. 92–336, § 204(b)(2), inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2)…

§ 3111 Rate of tax

  • (a) Pub. L. 92–336, § 204(a)(3), substituted “any of the calendar years 1971 through 1977” for “the calendar years 1971 and…
  • (b) Pub. L. 92–336, § 204(b)(3), inserted references to 1976 and 1977 and substituted “0.9” for “0.65” in par. (2)…

§ 3121 Definitions

  • (a)(1) Pub. L. 92–336, § 203(b)(2)(A), substituted “$10,800” for “$9,000” in two places.
  • (a)(1) Pub. L. 92–336, § 203(b)(2)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for…
  • (a)(1) Pub. L. 92–336, § 203(b)(2)(C), effective with respect to remuneration paid after 1974, substituted “the contribution…

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

  • § 3125 Pub. L. 92–336, § 203(b)(4)(A), substituted “$10,800” for “$9,000” wherever appearing.
  • § 3125 Pub. L. 92–336, § 203(b)(4)(B), effective with respect to remuneration paid after 1973, substituted “$12,000” for…
  • § 3125 Pub. L. 92–336, § 203(b)(4)(C), effective with respect to remuneration paid after 1974, substituted “contribution and…

§ 6413 Special rules applicable to certain employment taxes

  • (c)(1) Pub. L. 92–336, § 203(b)(5), inserted “and prior to the calendar year 1973” after “after the calendar year 1971”…
  • (c)(2)(A) Pub. L. 92–336, § 203(b)(6), as amended by Pub. L. 92–603, § 144(c), eff. July 1, 1972, inserted provisions relating to…

§ 6654 Failure by individual to pay estimated income tax

  • (d)(2)(B)(ii) Pub. L. 92–336, § 203(b)(7)(A) substituted “$10,800” for “$9,000”.
  • (d)(2)(B)(ii) Pub. L. 92–336, § 203(b)(7)(B), effective with respect to taxable years beginning after 1973, substituted “$12,000” for…
  • (d)(2)(B)(ii) Pub. L. 92–336, § 203(b)(7)(C), effective with respect to taxable years beginning after 1974, substituted “(I) an…