Pub. L. 100-647, tit. V, subtit. A, sec. 5001

CORPORATE ESTIMATED TAX PAYMENTS.

EnactedYear: 1988Length: 50 wordsOfficial source
SEC. 5001. CORPORATE ESTIMATED TAX PAYMENTS. (a) General Rule.— Paragraph (1) of section 6655(e) of the 1986 Code (relating to annualization) is amended by striking out the last sentence. (b) Effective Date.— The amendment made by subsection (a) shall apply to installments required to be made after December 31, 1988.
Pub. L. 100-647, tit. V, subtit. A, sec. 5001: CORPORATE ESTIMATED TAX PAYMENTS. | Justis AI