{\fonttbl {\f0\fmodern\fcharset0 Courier New;} {\f1\fswiss\fcharset0 ARIAL;}} \plain \fs20 \par Sample Directions: \par \par 1. Check the Print Selected Text Region ONLY CheckBox. \par 2. Select a region of test with the mouse. \par 3. Click the Print Button.  \par =============================================== \par \par SECTION 15. EFFECT OF CHANGES\par \par \par (a) GENERAL RULE\par \par If any rate of tax imposed by this chapter changes, and if the taxable\par year includes the effective date of the change (unless that date is the\par first day of the taxable year), then--\par \par      (1) tentative taxes shall be computed by applying the rate for the\par      period before the effective date of the change, and the rate for the\par      period on and after such date, to the taxable income for the entire\par \par 