§3507 — Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403]
10 cases·4 followed·2 distinguished·4 cited—40% support
Statute Text — 26 U.S.C. §3507
[§ 3507. Repealed. Pub. L. 111–226, title II, § 219(a)(1), Aug. 10, 2010, 124 Stat. 2403] Section, added Pub. L. 95–600, title I, § 105(b)(1), Nov. 6, 1978, 92 Stat. 2773; amended Pub. L. 97–248, title III, §§ 307(a)(3), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 98–369, div. A, title IV, § 474(r)(30), title X, § 1042(d)(3), (4), July 18, 1984, 98 Stat. 845, 1044; Pub. L. 99–514, title I, § 111(d)(2), (3), Oct. 22, 1986, 100 Stat. 2108; Pub. L. 101–508, title XI, § 11111(c), Nov. 5, 1990, 104 Stat. 1388–412; Pub. L. 103–66, title XIII, § 13131(d)(4)–(6), Aug. 10, 1993, 107 Stat. 435; Pub. L. 103–465, title VII, § 721(c), Dec. 8, 1994, 108 Stat. 5002, related to advance payment of earned income credit. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to taxable years beginning after Dec. 31, 2010, see section 219(c) of Pub. L. 111–226, set out as an Effective Date of 2010 Amendment note under section 32 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §31.3507-1 Advance payments of earned income credit
- Treas. Reg. §Treas. Reg. §31.3507-1(a) General rule—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3507-1(b) Advance earned income credit amount.
- Treas. Reg. §Treas. Reg. §31.3507-1(c) Payment of advance earned income credit amount as payment of withholding and FICA taxes—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3507-1(i) §31.3507-1(i)
- Treas. Reg. §Treas. Reg. §31.3507-2 Earned income credit advance payment certificates
- Treas. Reg. §Treas. Reg. §31.3507-2(a) Definition.
- Treas. Reg. §Treas. Reg. §31.3507-2(b) Form and content of earned income credit advance payment certificate—(1) In general.
- Treas. Reg. §Treas. Reg. §31.3507-2(c) When earned income credit advance payment certificate takes effect—(1) No previous certificate.
- Treas. Reg. §Treas. Reg. §31.3507-2(d) Period during which certificate remains in effect; change of status—(1) Period certificate remains in effect.
- Treas. Reg. §Treas. Reg. §31.3507-2(i) §31.3507-2(i)
10 Citing Cases
Commissioner, supra, also held that the PRA does not require an expiration date to be printed on the Form 1040 and that it need not include the PRA disclosures . In further support of their argument, petitioners reference 44 U .S .C . section 3506(c)(1)(B), which requires that, in addition to displaying a control number, each governmental request for information indicates that it is in accordance with section 44 U.S .C.
The Advance Earned Income Credit Before it was repealed, effective for tax years beginning after December 31, 2010, section 3507 permitted employees to convert the earned income credit provided by section 32 into increased wages by filing a Form W-5, Earned Income Credit Advance Payment Certificate, with their employers.
- 6 - violate the PRA); United States v. Neff, 954 F.2d 698, 699 (11th Cir. 1992) (lack of an OMB number on a Federal income tax regulation does not violate the PRA); Freas v. Commissioner, T.C. Memo. 1993-552 (PRA does not apply to Federal income tax regulations or to Federal tax forms); Andreas v. Commissioner, T.C. Memo. 1993-551