Pub. L. 94-569 Oct. 20, 1976

90 Stat. 2699 · Changed 6 sections of the Code

Bill H.R. 7228

§ 2 Definitions and special rules

  • (a)(3)(B) Pub. L. 94–569 substituted “the date which is” for “the date which is 2 years after” in provisions preceding cl. (i)…

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

  • (a) Pub. L. 94–569 substituted “after January 1978” for “beginning more than 2 years after the date of the enactment of…
  • (b) Pub. L. 94–569 substituted “after January 1978” for “beginning more than 2 years after the date of enactment of this…

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

  • (b) Pub. L. 94–569 substituted “to apply for any taxable year beginning” for “to apply for any taxable year beginning more…

§ 6013 Joint returns of income tax by husband and wife

  • (f)(1) Pub. L. 94–569 substituted “after January 2, 1978” for “more than 2 years after the date of the enactment of this…

§ 6801 Authority for establishment, alteration, and distribution

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

    • (b) Pub. L. 94–569 substituted “taxable year beginning” for “taxable year beginning more than 2 years after” in provisions…