Contents
- (a) General rule2 changes
- (b) Last date prescribed for payment9 changes
- (c) Suspension of interest in certain income, estate, gift, and certain excise tax cases6 changes
- (d) Income tax reduced by carryback or adjustment for certain unused deductions13 changes
- (e) Applicable rules12 changes
- (f) Satisfaction by credits1 change
- (g) Limitation on assessment and collection
- (h) Exception as to estimated tax3 changes
- (i) Exception as to Federal unemployment tax2 changes
- (j) 2-percent rate on certain portion of estate tax extended under section 61666 changes
- (k) No interest on certain adjustments
(b)For purposes of this section, the last date prescribed for payment of the tax shall be determined under chapter 62 with the application of the following rules:
(1)The last date prescribed for payment shall be determined without regard to any extension of time for payment or any installment agreement entered into under section 6159.
(2)The last date prescribed for payment shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy (as provided in chapter 70), prior to the last date otherwise prescribed for such payment.
(3)In the case of the tax imposed by section 531 for any taxable year, the last date prescribed for payment shall be deemed to be the due date (without regard to extensions) for the return of tax imposed by subtitle A for such taxable year.
(4)In the case of taxes payable by stamp and in all other cases in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for tax arises (and in no event shall be later than the date notice and demand for the tax is made by the Secretary).
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