Pub. L. 92-5 Mar. 17, 1971

85 Stat. 10 · Changed 8 sections of the Code

Bill H.R. 4690

§ 1402 Definitions

(b)(1) Pub. L. 92–5, § 203(b)(1)(A), inserted “and beginning before 1972” after “1967” and substituted “; and” for “; or”.
(b)(1) Pub. L. 92–5, § 203(b)(1)(B), added subpar. (F).

§ 3101 Rate of tax

(a) Pub. L. 92–5 substituted “with respect to wages received during the calendar years 1973, 1974, and 1975, the rate shall…
(a) Pub. L. 92–5 added par. (5).

§ 3111 Rate of tax

(a) Pub. L. 92–5 substituted “with respect to wages paid during the calendar years 1973, 1974, and 1975, the rate shall be…
(a) Pub. L. 92–5 added par. (5).

§ 3121 Definitions

(a)(1) Pub. L. 92–5 substituted “$9,000” for “$7,800” in two places.

§ 3122 Federal service

§ 3122 Pub. L. 92–5 substituted “$9,000” for “$7,800”.

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

§ 3125 Pub. L. 92–5 substituted “$9,000” for “$7,800” wherever appearing.

§ 6413 Special rules applicable to certain employment taxes

(c)(1) Pub. L. 92–5, § 203(b)(5), inserted “and prior to the calendar year 1972” after “after the calendar year 1967”, “or (E)…
(c)(2)(A) Pub. L. 92–5, § 203(b)(6), substituted “$7,800 for the calendar year 1968, 1969, 1970, or 1971, or $9,000 for any…

§ 6654 Failure by individual to pay estimated income tax

(d)(2)(B)(ii) Pub. L. 92–5 substituted “$9,000” for “$6,600”.