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
(c)In the case of a deficiency as defined in section 6211 (relating to income, estate, gift, and certain excise taxes), if a waiver of restrictions under section 6213(d) on the assessment of such deficiency has been filed, and if notice and demand by the Secretary for payment of such deficiency is not made within 30 days after the filing of such waiver, interest shall not be imposed on such deficiency for the period beginning immediately after such 30th day and ending with the date of notice and demand and interest shall not be imposed during such period on any interest with respect to such deficiency for any prior period.
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