Subchapter A—Place and Due Date for Payment of Tax — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 6151. | Time and place for paying tax shown on returns. | |
| [ 6152 to 6154. | Repealed.] | |
| 6155. | Payment on notice and demand. | |
| [ 6156. | Repealed.] | |
| 6157. | Payment of Federal unemployment tax on quarterly or other time period basis. | |
| [ 6158. | Repealed.] | |
| 6159. | Agreements for payment of tax liability in installments. |
Editorial Notes
Amendments
2004—Pub. L. 108-357, title VIII, § 867(b)(2), Oct. 22, 2004, 118 Stat. 1622, struck out item 6156 “Installment payments of tax on use of highway motor vehicles”.
1990—Pub. L. 101-508, title XI, § 11801(b)(13), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 6158 “Installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970”.
1988—Pub. L. 100-647, title VI, § 6234(b)(2), Nov. 10, 1988, 102 Stat. 3736, added item 6159.
1987—Pub. L. 100-203, title X, § 10301(b)(7), Dec. 22, 1987, 101 Stat. 1330–429, struck out item 6154 “Installment payments of estimated income tax by corporations”.
1986—Pub. L. 99-514, title XIV, § 1404(c)(4), Oct. 22, 1986, 100 Stat. 2714, struck out item 6152 “Installment payments”.
1984—Pub. L. 98-369, div. A, title IV, § 412(c)(3), July 18, 1984, 98 Stat. 793, struck out item 6153 “Installment payments of estimated income tax by individuals”.
1982—Pub. L. 97-248, title II, § 280(c)(2)(F), Sept. 3, 1982, 96 Stat. 564, struck out “and civil aircraft” after “motor vehicles” in item 6156.
1976—Pub. L. 94-452, § 3(c)(1), Oct. 2, 1976, 90 Stat. 1514, added item 6158.
1970—Pub. L. 91-258, title II, § 206(d)(3), May 21, 1970, 84 Stat. 246, inserted “and civil aircraft” in item 6156.
1969—Pub. L. 91-53, § 2(f)(1), Aug. 7, 1969, 83 Stat. 93, substituted “Payment of Federal unemployment tax on quarterly or other time period basis” for “Payment of taxes under provisions of the Tariff Act” in item 6157.
1961—Pub. L. 87-61, title II, § 203(c)(3), June 29, 1961, 75 Stat. 126, added item 6156 and redesignated former item 6156 as 6157.