§6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
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Statute Text — 26 U.S.C. §6153
[§ 6153. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 758; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(3), (c), 76 Stat. 575; Dec. 23, 1975, Pub. L. 94–164, § 5(b), 89 Stat. 975; June 30, 1976, Pub. L. 94–331, § 3(b), 90 Stat. 782; Sept. 3, 1976, Pub. L. 94–396, § 2(a)(2), 90 Stat. 1201; Sept. 17, 1976, Pub. L. 94–414, § 3(b), 90 Stat. 1273; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Aug. 13, 1981, Pub. L. 97–34, title VII, § 725(c)(3), 95 Stat. 346; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(3), 96 Stat. 618, related to installment payments of estimated income tax by individuals. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 6654 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.6153-1 Payment of estimated tax by individuals
- Treas. Reg. §Treas. Reg. §1.6153-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.6153-1(b) Farmers or fishermen.
- Treas. Reg. §Treas. Reg. §1.6153-1(c) Amendment of declaration.
- Treas. Reg. §Treas. Reg. §1.6153-1(d) Installments paid in advance.
- Treas. Reg. §Treas. Reg. §1.6153-2 Fiscal years
- Treas. Reg. §Treas. Reg. §1.6153-3 Short taxable years
- Treas. Reg. §Treas. Reg. §1.6153-4 Extension of time for paying the estimated tax
- Treas. Reg. §Treas. Reg. §301.6153-1 Installment payments of estimated income tax by individuals
1 Citing Cases
Section 6201, which prescribes the Commissioner's assessment authority, provides that "No unpaid amount of estimated tax under section 6153 or 6154 shall be assessed." Sec.