Pub. L. 94-164 Dec. 23, 1975

§ 11 Tax imposed

• (b) Pub. L. 94–164 redesignated existing pars. (1) and (2) as pars. (1)(A) and (1)(B), and in par. (1)(A) as so…
• (c) Pub. L. 94–164 designated existing provisions as par. (1), struck out special percentages for taxable years beginning…
• (d) Pub. L. 94–164 designated existing provisions as par. (1), substituted “$50,000” for “$25,000”, inserted reference to…

§ 15 Effect of changes

• (f) Pub. L. 94–164 inserted reference to change made by section 3(c) of the Revenue Adjustment Act of 1975.

§ 32 Earned income

• (a) Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2).
• (b) Pub. L. 94–164 designated existing provisions as par. (1) and added par. (2).

§ 103 Interest on State and local bonds

§ 883 Exclusions from gross income

• (a)(3) Pub. L. 94–164 added par. (3).

§ 962 Election by individuals to be subject to tax at corporate rates

• (c) Pub. L. 94–164 substituted “same ratio to the surtax exemption” for “same ratio to $25,000” in subsec. (c) as such…

§ 1561 Limitation on accumulated earnings credit in the case of certain controlled corporations

• (a) Pub. L. 94–164 struck out “$25,000” in par. (1) as par. (1) is in effect for taxable years ending after Dec. 31, 1975.

§ 3402 Income tax collected at source

• (a) Pub. L. 94–164, § 5(a)(1), inserted provision that the tables prescribed with respect to wages paid after Dec. 31…
• (m)(1) Pub. L. 94–164, § 2(b)(2), substituted “$2,800” and “$2,400” for “$2,600” and “$2,300” respectively in cl. (ii).

§ 6012 Persons required to make returns of income

• (a)(1)(A) Pub. L. 94–164 substituted “$2,450” for “$2,350” in cl. (i), “$2,850” for “$2,650” in cl. (ii), and “$3,600” for…