§
dig.tax
/
Pub. L. 92-9
Apr. 1, 1971
85 Stat. 15 · Changed 2 sections of the Code
Bill
H.R. 5432
§ 861
Income from sources within the United States
(a)(1)
Pub. L. 92–9 added subpar. (G).
§ 6651
Failure to file tax return or to pay tax
(e)
Pub. L. 92–9 added subsec. (e).