# Pub. L. 96-601: changes to the Internal Revenue Code

1980-12-24, 94 Stat. 3496. Source: <https://www.govinfo.gov/link/plaw/96/public/601>.

## Legislative history

- Bill: [H.R. 5505](https://www.congress.gov/bill/96th-congress/house-bill/5505)

## § 501: Exemption from tax on corporations, certain trusts, etc.

- § 501(i): Pub. L. 96–601 inserted provision that the restriction on religious discrimination not apply to an auxiliary of a fraternal beneficiary society if the society is described in subsec. (c)(8) of this section, is exempt from income tax under subsec. (a) of this section, and limits its membership to the members of a particular religion or to a club which in good faith limits its membership to the members of a particular religion in order to further the teachings or principles of that religion, and not to exclude individuals of a particular race or color.

## § 3402: Income tax collected at source

- § 3402(o)(1)(C): Pub. L. 96–601, § 4(a), added subpar. (C).
- § 3402(o)(2)(B): Pub. L. 96–601, § 4(d), struck out “, but only to the extent that the amount is includible in the gross income of such individual” after “pension or annuity”.
- § 3402(o)(2)(C): Pub. L. 96–601, § 4(c), added subpar. (C).
- § 3402(o)(3): Pub. L. 96–601, § 4(b), substituted provision authorizing amount to be withheld from annuity payments or sick pay for provision relating to request for withholding. See subsec. (o)(4) of this section.
- § 3402(o)(4), § 3402(o)(5): Pub. L. 96–601, § 4(b), added pars. (4) and (5).

## § 5362: Removals of wine from bonded wine cellars

- § 5362(c)(4): Pub. L. 96–601, § 2(a), substituted “customs bonded” for “class 6 customs manufacturing”.
- § 5362(e): Pub. L. 96–601, § 2(b), added subsec. (e).

## § 6051: Receipts for employees

- § 6051(f): Pub. L. 96–601 added subsec. (f).