Pub. L. 92–512, title II, § 202(a)86 Stat. 936Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section 6361, added , , ; amended , title XXI, § 2116(c), , , 1911, set forth general rules regarding collection of State individual income taxes.
Pub. L. 92–512, title II, § 202(a)86 Stat. 938Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 95–473, § 2(a)(2)(H)92 Stat. 1465Pub. L. 95–600, title IV, § 421(e)(8)92 Stat. 2877Pub. L. 97–248, title II, § 201(d)(7)96 Stat. 420Pub. L. 97–448, title III, § 306(a)(1)(A)(i)96 Stat. 2400Pub. L. 97–354, § 5(a)(41)96 Stat. 1696Pub. L. 97–424, title V, § 547(b)(5)96 Stat. 2200Pub. L. 98–369, div. A, title IV98 Stat. 792Pub. L. 99–514, title XIII, § 1301(j)(8)100 Stat. 2658Section 6362, added , , ; amended , title XXI, § 2116(b), , , 1910; , , ; , , ; , formerly § 201(c)(7), , , redesignated , , ; , , ; , , ; , §§ 412(b)(6), 474(r)(35), title VII, § 721(x)(5), , , 845, 972; , , , related to qualified State individual income taxes.
Pub. L. 92–512, title II, § 202(a)86 Stat. 942Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 98–620, title IV, § 402(28)(C)98 Stat. 3359Section 6363, added , , ; amended , , ; , , , related to State agreements and other procedures.
Pub. L. 92–512, title II, § 202(a)86 Stat. 944Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section 6364, added , , ; amended , , , authorized Secretary to prescribe regulations for this subchapter.
Pub. L. 92–512, title II, § 202(a)86 Stat. 944Pub. L. 94–455, title XIX, § 1906(a)(21)90 Stat. 1826Pub. L. 97–248, title III96 Stat. 589Pub. L. 98–67, title I, § 102(a)97 Stat. 369Section 6365, added , , ; amended , , ; , §§ 307(a)(8), 308(a), , , 591; , , , set forth definitions and special rules for this subchapter.
Statutory Notes and Related Subsidiaries
Savings Provision
Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in repeal by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .