# Pub. L. 93-597: changes to the Internal Revenue Code 1975-01-02, 88 Stat. 1951. Source: . ## Legislative history - Bill: [H.R. 8214](https://www.congress.gov/bill/93rd-congress/house-bill/8214) ## § 2: Definitions and special rules - § 2(a)(3): Pub. L. 93–597 added par. (3). ## § 112: Certain combat zone compensation of members of the Armed Forces - § 112(a): Pub. L. 93–597, § 2(a)(3), inserted provision relating to the applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict. - § 112(a)(1): Pub. L. 93–597, § 2(a)(1), struck out “during an induction period” after “served in a combat zone”. - § 112(a)(2): Pub. L. 93–597, § 2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone” for “during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section”. - § 112(b): Pub. L. 93–597, § 2(a)(3), inserted provision relating to applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict. - § 112(b)(1): Pub. L. 93–597, § 2(a)(1), struck out “during an induction period” after “served in a combat zone”. - § 112(b)(2): Pub. L. 93–597, § 2(a)(2), substituted “; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone” for “during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section”. - § 112(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 - § 692(a): Pub. L. 93–597, § 4(a)(1), (2), designated existing provisions as subsec. (a), added heading, and in subsec. (a) as so designated, struck out “during an induction period (as defined in section 112(c)(5))”, respectively. - § 692(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 section 112(c)(5))” after “resident of the United States dying”, and substituted “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” for “Members of the Armed Forces dying during an induction period” in section catchline. ## § 6013: Joint returns of income tax by husband and wife - § 6013(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 - § 7508(b), § 7508(c), § 7508(d): Pub. L. 93–597 added subsecs. (b) and (c) and redesignated former subsec. (b) as (d).