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    <title>Amendment of Section 192</title>
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    <description>Amendment to Section 192 removes references to super tax by omitting &quot;and super tax&quot; and related phrases, deletes the second subsection and its cross reference, substitutes the phrase &quot;income tax and super tax&quot; with &quot;tax&quot;, and eliminates the section&#039;s Explanation, thereby streamlining the section&#039;s terminology and excising provisions tied to super tax.</description>
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      <description>Amendment to Section 192 removes references to super tax by omitting &quot;and super tax&quot; and related phrases, deletes the second subsection and its cross reference, substitutes the phrase &quot;income tax and super tax&quot; with &quot;tax&quot;, and eliminates the section&#039;s Explanation, thereby streamlining the section&#039;s terminology and excising provisions tied to super tax.</description>
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