474
PUBLIC LAW 183—OCT. 20, 1951
[65 STAT.
April 1, 1951, and ending after March 31, 1951, the tax imposed by subsection (a) shall he an amount equal to the sum of— " (A) that portion of a tentative tax, computed under the provisions of subsection (a) applicable to taxable years ending on December 31, 1950, which the number of days in such taxable year after June 30, 1950, and before April 1, 1951, bears to the total number of days in such taxable year, plus " (B) that portion of a tentative tax, computed under the rovisions of subsection (a) applicable to taxable years eginning on April 1, 1951, which the number of days in such taxable year after March 31, 1951, bears to the total number of days in such taxable year."
P
(c)
26u.^s.*a§io8. Ante,p.471.
TECHNICAL AMENDMENTS.—
^1) Section 108(e)(2) is hereby amended by inserting after "section 400," the following: "applicable to years beginning on October 1, 1950,". (2) Section 108(g) is hereby amended by striking out " (g) " and inserting in lieu thereof "(1)".
TITLE II—WITHHOLDING OF TAX AT SOURCE SEC. 201. PERCENTAGE METHOD OF WITHHOLDING. 26u!s*.c^§i622(a). Section 1622(a) (relating to percentage method of withholding on wages) is hereby amended by inserting before the period at the end thereof the following: ", except that m the case of wages paid on or after November 1, 1951, and before January 1, 1954, the tax shall be equal to 20 per centum of such excess in lieu of 18 per centum". SEC 202. WAGE BRACKET WITHHOLDING. 26 u!*s.' c^§ 1 2 (c) 62 So much of section 1622(c)(1) as precedes the tables in such section (!)• is hereby amended to read as follows: "(1)(A) Wages paid after October 31, 1951, and before January 1, 1954.—At the election of the employer with respect to any employee, the employer shall deduct and withhold upon the wages paid to such employee after October 31, 1951, and before January 1, 1954, a tax determined in accordance with the following tables, which shall be in lieu of the tax required to be deducted and withheld under subsection (a):
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