Pub. L. 93-445, tit. V, sec. 502

Sec. 502. Section 6413(c) of the Internal Revenue Code of 1954 is amended— (a) by inserting “or section 3201, or by both such sections,” after “section 3101” in paragraph (1) thereof; and (b) by adding at the end of paragraph (1) the following new sentence: “The term ‘wages’ as used in this paragraph shall, for purposes of this paragraph, include ‘compensation’ as defined in section 3231(e).”