Bill H.R. 5675
§ 6302 Mode or time of collection
- (c) Pub. L. 95–147 substituted “, trust companies, domestic building and loan associations, or credit unions” for “or trust…
§ 7502 Timely mailing treated as timely filing and paying
- (e) Pub. L. 95–147 substituted “, trust company, domestic building and loan association, or credit union” for “or trust…