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
(i)This section shall not apply to any failure to make a payment of tax imposed by section 3301 for a calendar quarter or other period within a taxable year required under authority of section 6157.
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