Pub. L. 111-240, tit. II, subtit. B, pt. IV, sec. 2131 (as amended)
TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
SEC. 2131. [26 U.S.C. 6655 note] TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
The percentage under paragraph (2) of section 561 of the Hiring Incentives to Restore Employment Act in effect on the date of the enactment of this Act is increased by 36 percentage points.
- Cross-references to the US Code
- 26 U.S.C. 6655 note