1965—
Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
Amendment by section 313 of
Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of
Pub. L. 89–97, set out as a note under section
6053 of this title.