Pub. L. 93-233: Dec. 31, 1973

Bill H.R. 11333

§ 1401 Rate of tax

(b)(2) Pub. L. 93–233 substituted “1974” for “1978”.
(b) Pub. L. 93–233 substituted “1973” and “1978” for “1977” and “1981” and decreased the rate of tax from 1.25 percent to…
(b) Pub. L. 93–233 substituted “1977” and “1981” for “1980” and “1986” and decreased the rate of tax from 1.35 percent to…
(b) Pub. L. 93–233 substituted “beginning after December 31, 1980, and before January 1, 1986” for “beginning after…
(b) Pub. L. 93–233 added par. (6).

(a) Pub. L. 93–233, § 6(a)(1), struck out provision for application of 4.85 percent rate of tax during calendar years 1974…
(a) Pub. L. 93–233, § 6(a)(1), increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974”…
(a) Pub. L. 93–233, § 6(a)(1), increased rate of tax from 5.85 percent to 5.95 percent.
(b)(2) Pub. L. 93–233, § 6(b)(2), struck out provision for application of 1.0 percent rate of tax during calendar years 1974…
(b) Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (2) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (3) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (4) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(2), incorporated former provision of par. (5) for taxation of wages received after Dec. 31, 1985…

(a) Pub. L. 93–233, § 6(a)(2), struck out provision for application of 4.85 percent rate of tax during calendar years 1974…
(a) Pub. L. 93–233, § 6(a)(2), increased rate of tax from 4.80 percent to 4.95 percent and substituted calendar year “1974”…
(a) Pub. L. 93–233, § 6(a)(2), increased rate of tax from 5.85 percent to 5.95 percent.
(b) Pub. L. 93–233, § 6(b)(3), struck out provision for application of 1.0 percent rate of tax during calendar years 1974…
(b) Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (2) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (3) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (4) for taxation of wages received during calendar…
(b) Pub. L. 93–233, § 6(b)(3), incorporated former provision of par. (5) for taxation of wages received after Dec. 31, 1985…

(a)(1) Pub. L. 93–233, § 5(b)(2), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”…
(a)(1) Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after 1973 (as provided in section 5(e) of…

§ 3122 Pub. L. 93–233, § 5(b)(3), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”.
§ 3122 Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable year beginning after, 1973…

§ 3125 Pub. L. 93–233, § 5(b)(4), effective with respect to remuneration paid after 1973, substituted “$13,200” for “$12,600”…
§ 3125 Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years beginning after…

(c)(1) Pub. L. 93–233, § 5(b)(5), substituted “$13,200” for “$12,600” whenever appearing.
(c)(2)(A) Pub. L. 93–233, § 5(b)(6), substituted “$13,200” for “$12,600”.

(d)(2)(B)(ii) Pub. L. 93–233, § 5(b)(7), effective with respect to taxable years beginning after 1973, substituted “$13,200” for…
(d)(2)(B)(ii) Pub. L. 93–233, § 5(d), applicable only with respect to remuneration paid after, and taxable years beginning after…