Federal (United States) · Session law
Pub. L. 91-614 — To establish a working capital fund for the Department of the Treasury; to amend the Internal Revenue Code of 1954 to accelerate the collection of estate and gift taxes, to continue excise taxes on passenger automobiles and communications services; and for other purposes.
10 sections
10 sections
- Pub. L. 91-614, tit. I, sec. 101ESTATE TAX.Enacted
- Pub. L. 91-614, tit. I, sec. 102GIFT TAX.Enacted
- Pub. L. 91-614, tit. II, sec. 201RATES OF TAX.Enacted
- Pub. L. 91-614, tit. III, sec. 301CONSTRUCTIVE SALE PRICE.Enacted
- Pub. L. 91-614, tit. III, sec. 302CREDITS IN THE CASE OF CERTAIN FURTHER MANUFACTURING.Enacted
- Pub. L. 91-614, tit. III, sec. 303CERTAIN CAMPER UNITS.Enacted
- Pub. L. 91-614, tit. III, sec. 304NEW CAR LABELS TO SHOW RATE OF APPLICABLE FEDERAL MANUFACTURERS EXCISE TAX.Enacted
- Pub. L. 91-614, tit. III, sec. 305CHANGE IN TAX ON NON-TURBINE-POWERED AIRCRAFT.Enacted
- Pub. L. 91-614, tit. IV, sec. 401ESTABLISHMENT OF FUND.Enacted
- Pub. L. 91-614, tit. V, sec. 5017-YEAR CARRY FORWARD.Enacted