Chapter 05 - Amendments to Internal Revenue Code

11.0501 Amendments to Internal Revenue Code, as adopted.

The United States Internal Revenue Code of 19…

11.0502 Section 5 redesignated as Section 6.

Section 5, relating to cross-reference with r…

11.0503 Section 5 added.

Section 5 is added to read: “SEC. 5. ALTERNAT…

11.0504 Effective date of Section 38.

Section 38, relating to investment credit, sh…

11.0505 Last sentence of Section 48(d), and all of Section 48(g) deleted.

The last sentence of Section 48(d), relating…

11.0506 Section 63(a) amended.

Section 63(a), relating to the definition of…

11.0507 Section 482 amended and Section 483 added.

Repealed by PL 16-87 § 4. History:1963, PL 8-…

11.0508 Section 876 deleted.

Section 876, relating to alien residents of P…

11.0509 Section 881(a)(1) amended.

Section 881(a)(1) relating to the imposition…

11.0510 Paragraph (e) added to Section 881.

Section 881 relating to the tax on income of…

11.0511 Paragraph (f) added to Section 881.

Section 881 relating to the tax on income of…

11.0512 Section 931 deleted.

Section 931, relating to income from sources…

11.0513 Section 932 deleted.

Section 932, relating to citizens of possessi…

11.0514 Paragraphs (1) and (2) of Section 933 amended.

Paragraphs (1) and (2) of Section 933, relati…

11.0515 Section 1441(c) amended.

Section 1441(c), relating to exceptions from…

11.0516 Section 1441(b) amended.

Section 1441(b) relating to withholding of in…

11.0517 Paragraph (d) added to Section 1442.

Section 1442 relating to the withholding of t…

11.0518 Paragraph (e) added to Section 1442.

Section 1442 relating to the withholding of t…

11.0519 Section 3401 amended.

Section 3401, relating to definitions for the…

11.0520 Section 3402 (a) amended.

Section 3402 (a), relating to requirements of…

11.0521 Section 3402(c)(1) amended.

Section 3402(c)(1), relating to wage bracket…

11.0522 Subsection (c),(f)(6), and (j) of Section 3402 deleted.

Subsection (c), relating to included and excl…

11.0523 Section 3402(f)(1) amended.

Section 3402(f)(1), relating to withholding e…

11.0524 Section 3402(f)(2) amended.

Section 3402(f)(2) is amended to read as foll…

11.0525 Adds (7) to Section 3402(f).

Section 3402(f) is amended by adding the foll…

11.0526 Section 3404 amended.

Section 3404, relating to return and payment…

11.0527 Adds (33) to Section 7701(a).

Section 7701(a), relating to definitions, is…

11.0528 Chapter 2 deleted.

Chapter 2, relating to tax on self-employment…

11.0529 Chapter 4 deleted.

Chapter 4, relating to rules applicable to re…

11.0530 Sections 43 and 3507 deleted.

Section 43, relating to the earned income cre…

11.0531 Renumbers Section 221 to 222 and adds new Section 221.

Section 221, relating to cross-references wit…

11.0532 Section 457(d)(1) amended.

Section 457(d)(1) providing definitions is am…

11.0533 Partial recoupment of corporate taxes.

(a) Section 11(b), relating to the amount of…

11.0534 Maximum tax imposed upon corporations.

Notwithstanding the provisions of section 11.…

11.0535 Section 876 amended.

Section 876 relating to alien residents of Gu…

11.0536 Section 1442(c) deleted.

Section 1442(c) relating to corporations form…

11.0537 Section 881(b) deleted.

Section 881(b) relating to corporations forme…