Rate of tax.
Credits against tax.
Conditions of additional credit allowance.
Approval of State laws.
Applicability of State law.
Deductions as constructive payments.
Instrumentalities of the United States.
State law coverage of services performed for nonprofit organizations or governmental entities.
1976—Pub. L. 94–566, title I, § 115(c)(4),Oct. 20, 1976, 90 Stat. 2671, substituted “services performed for nonprofit organizations or governmental entities” for “certain services performed for nonprofit organizations and for State hospitals and institutions of higher education” in item 3309.
1960—Pub. L. 86–778, title V, § 531(d)(2),Sept. 13, 1960, 74 Stat. 984, added item 3308 and redesignated former item 3308 as 3309.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.