US Code

Tag: Tax Procedure

  • 26-U.S.C.-6227

    26-U.S.C.-6227 §6227 – Administrative Adjustment Requests Pathway Title 26 > Subtitle F > Chapter 63 > Subchapter C > Section 6227 Details Reference: Section 6227 Legend: §6227 – Administrative Adjustment Requests USCode Year: 2013 Provision Content (a) General rule A partner may file a request for an administrative adjustment of partnership items for any partnership taxable year at any time which is— (1)…

  • 26-U.S.C.-6402

    26-U.S.C.-6402 §6402 – Authority to Make Credits Or Refunds Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter A > Section 6402 Details Reference: Section 6402 Legend: §6402 – Authority to Make Credits Or Refunds USCode Year: 2013 Provision Content (a) General rule In the case of any overpayment, the Secretary, within the applicable period of limitations, may credit the amount…

  • 26-U.S.C.-6430

    26-U.S.C.-6430 §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter B > Section 6430 Details Reference: Section 6430 Legend: §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate USCode Year: 2013 Provision Content No refunds, credits, or payments shall be…

  • 26-U.S.C.-6157

    26-U.S.C.-6157 §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6157 Details Reference: Section 6157 Legend: §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis USCode Year: 2013 Provision Content (a) General rule Every person who for the calendar…

  • 26-U.S.C.-6303

    26-U.S.C.-6303 §6303 – Notice and Demand For Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303 Details Reference: Section 6303 Legend: §6303 – Notice and Demand For Tax USCode Year: 2013 Provision Content (a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days,…

  • 26-U.S.C.-6157

    26-U.S.C.-6157 §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis Pathway Title 26 > Subtitle F > Chapter 62 > Subchapter A > Section 6157 Details Reference: Section 6157 Legend: §6157 – Payment of Federal Unemployment Tax On Quarterly Or Other Time Period Basis USCode Year: 2013 Provision Content (a) General rule Every person who for the calendar…

  • 26-U.S.C.-6303

    26-U.S.C.-6303 §6303 – Notice and Demand For Tax Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter A > Section 6303 Details Reference: Section 6303 Legend: §6303 – Notice and Demand For Tax USCode Year: 2013 Provision Content (a) General rule Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days,…

  • 26-U.S.C.-6430

    26-U.S.C.-6430 §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate Pathway Title 26 > Subtitle F > Chapter 65 > Subchapter B > Section 6430 Details Reference: Section 6430 Legend: §6430 – Treatment of Tax Imposed At Leaking Underground Storage Tank Trust Fund Financing Rate USCode Year: 2013 Provision Content No refunds, credits, or payments shall be…

  • Subchapter B –

    Subchapter B – Receipt of Payment Pathway Title 26 > Subtitle F > Chapter 64 > Subchapter B Details Reference: Subchapter B Legend: Receipt of Payment USCode Year: 2013 Provision Content Amendments 1997—Pub. L. 105–34, title XII, §1205(b), Aug. 5, 1997, 111 Stat. 998, substituted Payment of tax by commercially acceptable means for Payment by check or money order in item…

  • 26-U.S.C.-6662

    26-U.S.C.-6662 §6662 – Imposition of Accuracy-Related Penalty On Underpayments Pathway Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II > Section 6662 Details Reference: Section 6662 Legend: §6662 – Imposition of Accuracy-Related Penalty On Underpayments USCode Year: 2013 Provision Content (a) Imposition of penalty If this section applies to any portion of an underpayment of tax required to be shown…