Pub. L. 101-508, tit. XI, subtit. C, pt. I, subpt. C, sec. 11307

WAIVER OF ESTIMATED TAX PENALTIES.

EnactedYear: 1990Length: 51 wordsOfficial source
SEC. 11307. WAIVER OF ESTIMATED TAX PENALTIES. No addition to tax shall be made under section 6655 of the Internal Revenue Code of 1986 for any period before March 16, 1991, with respect to any underpayment to the extent such underpayment was created or increased by any provision of this part.
Pub. L. 101-508, tit. XI, subtit. C, pt. I, subpt. C, sec. 11307: WAIVER OF ESTIMATED TAX PENALTIES. | Justis AI