SEC. 114. CROSS REFERENCES TO TAX TABLES, ETC. (1) For optional tax if adjusted gross income is less than $5,000, see section 301 of this Act. (2) For income tax collected at source, see section 302 of this Act.
Pub. L. 88-272, tit. I, pt. I, sec. 114: CROSS REFERENCES TO TAX TABLES, ETC. | Justis AI