14 U.S.C. § 5107
EDITORIAL NOTES
AMENDMENTS2021-Subsec. (a). Pub. L. 116-283, §8240(e)(1), substituted "October 15" for "April 15 and October 15".Subsec. (b)(2). Pub. L. 116-283, §8240(e)(2)(A), substituted "the previous fiscal year" for "the 2 fiscal-year quarters preceding such assessment".Subsec. (b)(3). Pub. L. 116-283, §8240(e)(2)(B), substituted "such fiscal year" for "such 2 fiscal-year quarters".Subsec. (b)(4). Pub. L. 116-283, §8240(e)(2)(C), substituted "such fiscal year" for "such 2 fiscal-year quarters".Subsec. (b)(5). Pub. L. 116-283, §8240(e)(2)(D), substituted "such fiscal year" for "such 2 fiscal-year quarters".2018- Pub. L. 115-282, §122(b), renumbered section 2906 of this title as this section. Subsec. (a). Pub. L. 115-282, §123(b)(2), substituted "section 5103(f)" for "section 2903(f)".