37-U.S.C.-558

§558 – Income Tax Deferment

Pathway

Title 37 > Chapter 10 > Section 558

Details

• Reference: Section 558
• Legend: §558 – Income Tax Deferment
• USCode Year: 2013

Provision Content

Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates—

(1) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or

(2) the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.

That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.

(Added Pub. L. 89–554, §5(b), Sept. 6, 1966, 80 Stat. 631; amended Pub. L. 96–513, title V, §516(16), Dec. 12, 1980, 94 Stat. 2939; Pub. L. 100–26, §8(c), Apr. 21, 1987, 101 Stat. 285.)

Only that portion of the source law which is applicable to members of the uniformed services and their dependents is codified in this section.

The words in the case of any taxable year beginning after December 31, 1940 are omitted as unnecessary.

The words as defined in section 101(3) and (23) of title 37, United States Code are omitted as unnecessary since the revised section is codified in title 37. The words in a missing status are substituted for absent from his duty station under the conditions specified in section 2 of the Act to conform to the definition in revised section 551(3) of this chapter and in view of the provisions of revised section 552 establishing the entitlement of a member in a missing status to receive pay and allowances or have them credited to his account. Reference to title 26 is substituted for Internal Revenue Code of 1954.

References in Text

Sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986, referred to in text, are classified to sections 6851, 6861, and 6871, respectively, of Title 26, Internal Revenue Code.

Amendments

1987—Pub. L. 100–26 substituted Internal Revenue Code of 1986 for Internal Revenue Code of 1954 in last sentence.

1980—Pub. L. 96–513 substituted the Internal Revenue Code of 1954 for title 26.

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–513 effective Dec. 12, 1980, see section 701(b)(3) of Pub. L. 96–513, set out as a note under section 101 of Title 10, Armed Forces.

U.S. Encyclopedia of Law Coverage

37-U.S.C.-556 in the Legal Encyclopedia: Uniformed Services

In this entry about 37-U.S.C.-556, find legal reference material, bibliographies and premiere content related to uniformed services in the American Encyclopedia of Law, presenting a comprehensive view of the United States uniformed services-specific issues, written by authorities in the field.

37-U.S.C.-101 in the Legal Encyclopedia: Payments

In this entry about 37-U.S.C.-101, find legal reference material, bibliographies and premiere content related to payments in the American Encyclopedia of Law, presenting a comprehensive view of the United States payments-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 37 (Pay And Allowances Of The Uniformed Services) guided by subject interests.