# Pub. L. 94-569: changes to the Internal Revenue Code

1976-10-20, 90 Stat. 2699. Source: <https://www.govinfo.gov/link/plaw/94/public/569>.

## Legislative history

- Bill: [H.R. 7228](https://www.congress.gov/bill/94th-congress/house-bill/7228)

## § 2: Definitions and special rules

- § 2(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), substituted “January 2, 1978” for “the date of the enactment of this paragraph” in cl. (i), and substituted “2 years after the date” for “the date” in cl. (ii).

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

- § 112(a): Pub. L. 94–569 substituted “after January 1978” for “beginning more than 2 years after the date of the enactment of this sentence” after “With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month”.
- § 112(b): Pub. L. 94–569 substituted “after January 1978” for “beginning more than 2 years after the date of enactment of this sentence” after “With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month”.

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

- § 692(b): Pub. L. 94–569 substituted “to apply for any taxable year beginning” for “to apply for any taxable year beginning more than 2 years after” in provisions preceding par. (1), substituted “after January 2, 1978” for “the date of enactment of this subsection” in par. (1), and substituted “more than 2 years after the date designated” for “the date designated” in par. (2).

## § 6013: Joint returns of income tax by husband and wife

- § 6013(f)(1): Pub. L. 94–569 substituted “after January 2, 1978” for “more than 2 years after the date of the enactment of this sentence” after “With respect to service in the combat zone designated for purposes of the Vietnam conflict, no such election may be made for any taxable year beginning”.

## § 6801: Authority for establishment, alteration, and distribution


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

- § 7508(b): Pub. L. 94–569 substituted “taxable year beginning” for “taxable year beginning more than 2 years after” in provisions preceding par. (1), substituted “after January 2, 1978” for “the date of the enactment of this subsection” in par. (1), and substituted “more than 2 years after the date designated” for “the date designated” in par. (2).