Bill H.R. 3982
§ 162 Trade or business expenses
- (h) Pub. L. 97–35 added subsec. (h) relating to group health plans. Former subsec. (h), as added by Pub. L. 97–34 and…
- (i) Pub. L. 97–35 redesignated former subsec. (h), as added by Pub. L. 97–34 and relating to State legislators’ travel…
§ 3302 Credits against tax
- (f) Pub. L. 97–35 added subsec. (f).
§ 3304 Approval of State laws
- (c) Pub. L. 97–35 substituted provisions relating to limitations on certification on Oct. 31 of any taxable year, for…
§ 6305 Collection of certain liability
- (a)(4) Pub. L. 97–35 inserted reference to administrative order.
§ 6402 Authority to make credits or refunds
- (a) Pub. L. 97–35, § 2331(c)(1), inserted reference to subsec. (c) of this section.
- (c) Pub. L. 97–35, § 2331(c)(2), added subsec. (c).