26 USC Subtitle F, CHAPTER 62, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 62-TIME AND PLACE FOR PAYING TAXSubchapter A-Place and Due Date for Payment of Tax

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Subchapter A-Place and Due Date for Payment of Tax

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 Repealed.]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Repealed.]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Repealed.]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.

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.