Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - PROCEDURE AND ADMINISTRATIONChapter 62 - TIME AND PLACE FOR PAYING TAX
Subchapter A - PLACE AND DUE DATE FOR PAYMENT OF TAX
Section 6158 - Repealed

26 U.S.C. § 6158

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 6158 - Repealed

26 U.S.C. § 6158

Pub. L. 101-508, title XI, §11801(a)(44), Nov. 5, 1990, 104 Stat. 1388-521]

Section, added Pub. L. 94-452, §3(a), Oct. 2, 1976, 90 Stat. 1512; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.