Source: http://taxtv.com/code/00027-USCODE-2011-title26-subtitleA-chap1-subchapA-partIV-subpartC-sec31/
Timestamp: 2017-06-27 17:14:30
Document Index: 423768701

Matched Legal Cases: ['§31', '§31', '§31', '§714', '§711', '§31']

IRC §31. Tax withheld on wages - TaxTV.com
IRC §31. Tax withheld on wages
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1984—Subsec. (a)(1). Pub. L. 98–369, §714(j)(2), substituted “as tax under chapter 24” for “under section 3402 as tax on the wages of any individual”.
Section 715 of Pub. L. 98–369 provided that: “Any amendment made by this subtitle [subtitle A (§§711–715) of title VII of Pub. L. 98–369, see Tables for classification] shall take effect as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248] to which such amendment relates.”
Section 110 of title I of Pub. L. 98–67 provided that:
“(a) General Rule.—Except as otherwise provided in this section, the amendments made by this title [enacting sections 3406 and 6705 of this title, amending this section and sections 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 60 , 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 34 to 3456 of this title, enacting provisions set out as notes under sections 1, 34 , and 6011 of this title, and repealing provisions set out as a note under section 34 of this title] shall apply with respect to payments made after December 31, 1983.
“(b) Section 102.—The amendments made by section 102 [amending this section and sections 274, 275, 643, 661, 3403, 3502, 3507, 6013, 6015, 6042, 6044, 6049, 60 , 6365, 6401, 6413, 6654, 6682, 7205, 7215, 7654, and 7701 of this title, repealing sections 34 to 3456 of this title, enacting provisions set out as a note under section 34 of this title, and repealing provisions set out as a note under section 34 of this title] shall take effect as of the close of June 30, 1983.
“(c) Sections 104(b) and 107.—The amendments made by sections 104(b) and 107 [amending sections 6682, 7205, and 7431 of this title] shall take effect on the date of the enactment of this Act [Aug. 5, 1983].”
Section 311(d) of Pub. L. 97–448 provided that: “The amendments made by section 306 [amending this section and sections 48, 55, 263, 291, 312, 338, 401, 501, 1232, 6038A, 6226, 6228, 6679, and 7701 of this title, enacting provisions set out as notes under sections 338 and 1232 of this title, and amending provisions set out as notes under sections 56, 72, 101, 103, 168, 302, 311, 338, 415, 907, and 5701 of this title] shall take effect as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248] to which such amendments relate.”
Section 701 of title VII of div. A of Pub. L. 98–369 provided that: “For purposes of applying the amendments made by any title of this Act [see Tables for classification] other than this title, the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles.”
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