4 USC 111 - Same; taxation affecting Federal employees; income tax

Historical and Revision Notes
Derivation	U.S. Code	Revised Statutes and Statutes at Large
	5 U.S.C. 84a	Apr. 12, 1939, ch. 59, § 4, 53 Stat. 575.

Historical and Revision Notes

Apr. 12, 1939, ch. 59, § 4, 53 Stat. 575.

The words “received after December 31, 1938,” are omitted as obsolete. The words “pay or” are added before “compensation” for clarity as the word “pay” is used throughout title 5, United States Code, to refer to the remuneration, salary, wages, or compensation for the personal services of a Federal employee. The word “territory” is not capitalized as there are no longer any “Territories.” The words “to tax such compensation” are omitted as unnecessary.

Editorial Notes

Amendments

1998—Puspan. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (span) and (c).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Puspan. L. 105–261, div. A, title X, § 1075(span)(2), Oct. 17, 1998, 112 Stat. 2139, provided that:

“The amendment made by this subsection [amending this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”