Pub. L. 107-16, tit. VIII, sec. 801

TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

EnactedYear: 2001Length: 80 wordsOfficial source

SEC. 801. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. Notwithstanding section 6655 of the Internal Revenue Code of 1986— (1) 100 percent of the amount of any required installment of corporate estimated tax which is otherwise due in September 2001 shall not be due until October 1, 2001; and115 STAT. 149 (2) 20 percent of the amount of any required installment of corporate estimated tax which is otherwise due in September 2004 shall not be due until October 1, 2004.