Page:United States Statutes at Large Volume 85.djvu/547

 85 STAT. ]

PUBLIC LAW 92-178-DEC. 10, 1971

517

S (3) by striking out subparagraphs (B) and (C) of paragraph 80 u tsaet. 5 9, 26 3402, (3), and redesignating subparagraphs (D) and (E) as subparagraphs (B) and (C),respectively, (g) CONFORMING AMENDMENT.—Section 3402(c)(6) (relating to 83 Stat. 705. wage bracket withholding) is amended hj striking out "paragraph (1), (2), (3), (4), or (5) (whichever is applicable) of".

(h) F I F T E E N - D A Y EXTENSION OF EXISTING WITHHOLDING PROVISIONS.—

(1) Paragraph (3) of section 3402(a) (relating to requirement of withholding) is amended by striking out "January 1, 1972" and inserting in lieu thereof "January 16, 1972". (2) Paragraph (2) of section 805(b) of the Tax Reform Act of 1969 (relating to percentage method of withholding) is amended by striking out "January 1, 1972" and inserting in lieu thereof "January 16, 1972".

83 Stat. 693; Ante, p. 512.

83 Stat. 70 4.

(i) EFFECTIVE D A T E. —

(1) The amendments made by this section (other than subsection (h)) shall apply with respect to wages paid after January 15, 1972. (2) The amendments made by subsection (h) shall apply with respect to wages paid after December 31, 1971, and before January 16, 1972. SEC. 209. CHANGES IN REQUIREMENTS OF DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS. (a) GENERAL RULE.—Section 6015(a) (relating to the requirement of declaration of estimated income tax by individuals) is amended to read as follows:

74 Stat. 1000,

" (a) REQUIREMENT OF DECLARATION.—Except as otherwise provided

in this section, every individual shall make a declaration of his estimated tax for the taxable year if— "(1) the gross income for the taxable year can reasonably be expected to exceed— " (A) $20,000, in the.case of— " (i) a single individual, including a head of a household (as defined in section 2(b)) or a surviving spouse 83 Stat, 6 8 2. (as defined in section 2(a)); or "(ii) a married individual entitled under subsection (b) to file a joint declaration with his spouse, but only 68A Stat. 7 3 7. if his spouse has not received wages (as defined in section 3401(a)) for the taxable year; or 7/stalr sssl^' " (B) $10,000, in the case of a married individual entitled under subsection (b) to file a joint declaration with his spouse, but only if both he and his spouse have received wages (as defined in section 3401(a)) for the taxable year; or " (C) $5,000, in the case of a married individual not entitled under subsection (b) to file a joint declaration with his spouse; or "(2) the gross income can reasonably be expected to include more than $500 from sources other than wages (as defined in section 3401(a)). Notwithstanding the provisions of this subsection, no declaration is required if the estimated tax (as defined in subsection (c)) can rea- ^° ^*^** ^^' sonably be expected to be less than $100." (b) EFFECTIVE DATE.—The amendment made by this section shall apply with respect to estimated tax for taxable years beginning after December 31, 1971.

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