Pub. L. 105-34, tit. XII, subtit. A, sec. 1202

INCREASE IN AMOUNT OF TAX EXEMPT FROM ESTIMATED TAX REQUIREMENTS.

EnactedYear: 1997Length: 53 wordsOfficial source
SEC. 1202. INCREASE IN AMOUNT OF TAX EXEMPT FROM ESTIMATED TAX REQUIREMENTS. (a) In General.—Paragraph (1) of section 6654(e) (relating to exception where tax is small amount) is amended by striking “$500” and inserting “$1,000”. (b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 1997.
Pub. L. 105-34, tit. XII, subtit. A, sec. 1202: INCREASE IN AMOUNT OF TAX EXEMPT FROM ESTIMATED TAX REQUIREMENTS. | Justis AI