# Pub. L. 92-9: changes to the Internal Revenue Code

1971-04-01, 85 Stat. 15. Source: <https://www.govinfo.gov/link/plaw/92/public/9>.

## Legislative history

- Bill: [H.R. 5432](https://www.congress.gov/bill/92nd-congress/house-bill/5432)

## § 861: Income from sources within the United States

- § 861(a)(1): Pub. L. 92–9 added subpar. (G).

## § 6651: Failure to file tax return or to pay tax

- § 6651(e): Pub. L. 92–9 added subsec. (e).