Pub. L. 93-597 Jan. 2, 1975

88 Stat. 1951 · Changed 6 sections of the Code

Bill H.R. 8214

§ 2 Definitions and special rules

  • (a)(3) Pub. L. 93–597 added par. (3).

§ 112 Certain combat zone compensation of members of the Armed Forces

  • (a) Pub. L. 93–597, § 2(a)(3), inserted provision relating to the applicability of par. (2) with respect to service in the…
  • (a)(1) Pub. L. 93–597, § 2(a)(1), struck out “during an induction period” after “served in a combat zone”.
  • (a)(2) Pub. L. 93–597, § 2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years…
  • (b) Pub. L. 93–597, § 2(a)(3), inserted provision relating to applicability of par. (2) with respect to service in the…
  • (b)(1) Pub. L. 93–597, § 2(a)(1), struck out “during an induction period” after “served in a combat zone”.
  • (b)(2) Pub. L. 93–597, § 2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years…
  • (c)(5) Pub. L. 93–597, § 2(b), struck out par. (5) which defined “induction period”.

§ 692 Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death

  • (a) Pub. L. 93–597, § 4(a)(1), (2), designated existing provisions as subsec. (a), added heading, and in subsec. (a) as so…
  • (b) Pub. L. 93–597, § 4(a)(3), added subsec. (b).

§ 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

  • § 2201 Pub. L. 93–597, as amended by Pub. L. 94–455, § 1902(a)(7)(A), struck out “during an induction period (as defined in…

§ 6013 Joint returns of income tax by husband and wife

  • (f) Pub. L. 93–597 added subsec. (f).

§ 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

  • (b) (c) (d) Pub. L. 93–597 added subsecs. (b) and (c) and redesignated former subsec. (b) as (d).