Subchapter A –

Place and Due Date For Payment of Tax

Pathway

Title 26 > Subtitle F > Chapter 62 > Subchapter A

Details

• Reference: Subchapter A
• Legend: Place and Due Date For Payment of Tax
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6081 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6081, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6114 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6114, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6151 – Time and Place For Paying Tax Shown On Returns
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6152 – [Repealed. Pub. L. 99-514, Title XIV, §1404(C)(1), Oct. 22, 1986, 100 Stat. 2714]
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6153 – [Repealed. Pub. L. 98-369, Div. A, Title IV, §412(A)(3), July 18, 1984, 98 Stat. 792]
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6154 – [Repealed. Pub. L. 100-203, Title X, §10301(B)(1), Dec. 22, 1987, 101 Stat. 1330-429]
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6155 – Payment On Notice and Demand
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6156 – [Repealed. Pub. L. 108-357, Title VIII, §867(B)(1), Oct. 22, 2004, 118 Stat. 1622]
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6158 – [Repealed. Pub. L. 101-508, Title XI, §11801(A)(44), Nov. 5, 1990, 104 Stat. 1388-521]
• Title 26/Subtitle F/Chapter 62/Subchapter A/Section 6159 – Agreements For Payment of Tax Liability In Installments