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26 U.S.C. § 6153 — Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
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.
#### Effective Date of Repeal
Repeal 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-6153-repealed-pub-l-98369-div-a-title-iv-412-a-3-july-18-1984-98-stat-792--37cdd50757.md
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Source location: Title 26, Chapter 62, § 6153; chapter-062-time-and-place-for-paying-tax.md
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### Statutory Notes
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.
#### Effective Date of Repeal
Repeal 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6654&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for the taxable year an amount determined by applying—
(1) the underpayment rate established under section 6621,
(2) to the amount of the underpayment,
(3) for the period of the underpayment.
**(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)—
(1) **Amount** — The amount of the underpayment shall be the excess of—
(A) the required installment, over
(B) the amount (if any) of the installment paid on or before the due date for the installment.
(2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier—
(A) the 15th day of the 4th month following the close of the taxable year, or
(B) with respect to any portion of the underpayment, the date on which such portion is paid.
(3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.
**(c) Number of required installments; due dates** For purposes of this section—
(1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year.
(2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thJanuary 15 of the following taxable year.
**(d) Amount of required installments** For purposes of this section—
(1) **Amount**
(A) *In general* — Except as provid
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6654
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to tax** Except as otherwise provided in this section, in the case of any underpayment of estimated tax by a corporation, there shall be added to the tax under chapter 1 for the taxable year an amount determined by applying—
(1) the underpayment rate established under section 6621,
(2) to the amount of the underpayment,
(3) for the period of the underpayment.
**(b) Amount of underpayment; period of underpayment** For purposes of subsection (a)—
(1) **Amount** — The amount of the underpayment shall be the excess of—
(A) the required installment, over
(B) the amount (if any) of the installment paid on or before the due date for the installment.
(2) **Period of underpayment** — The period of the underpayment shall run from the due date for the installment to whichever of the following dates is the earlier—
(A) the 15th day of the 4th month following the close of the taxable year, or
(B) with respect to any portion of the underpayment, the date on which such portion is paid.
(3) **Order of crediting payments** — For purposes of paragraph (2)(B), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid.
**(c) Number of required installments; due dates** For purposes of this section—
(1) **Payable in 4 installments** — There shall be 4 required installments for each taxable year.
(2) **Time for payment of installments** — In the case of the following required installments:The due date is: 1stApril 15 2ndJune 15 3rdSeptember 15 4thDecember 15.
**(d) Amount of required installments** For purposes of this section—
(1) **Amount**
(A) *In general* — Except as otherwise provided in this section, the amount of any required installment shall be 25 percent
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6655
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Federal law — U.S. Code and appendices · legal_authorities
Page 3497
TITLE 26—INTERNAL REVENUE CODE
[§ 6153
1982—Pub. L. 97–248, title II, § 280(c)(2)(F), Sept. 3,
1982, 96 Stat. 564, struck out ‘‘and civil aircraft’’ after
‘‘motor vehicles’’ in item 6156.
1976—Pub. L. 94–452, § 3(c)(1), Oct. 2, 1976, 90 Stat. 1514,
added item 6158.
1970—Pub. L. 91–258, title II, § 206(d)(3), May 21, 1970, 84
Stat. 246, inserted ‘‘and civil aircraft’’ in item 6156.
1969—Pub. L. 91–53, § 2(f)(1), Aug. 7, 1969, 83 Stat. 93,
substituted ‘‘Payment of Federal unemployment tax on
quarterly or other time period basis’’ for ‘‘Payment of
taxes under provisions of the Tariff Act’’ in item 6157.
1961—Pub. L. 87–61, title II, § 203(c)(3), June 29, 1961, 75
Stat. 126, added item 6156 and redesignated former item
6156 as 6157.
§ 6151. Time and place for paying tax shown on
returns
(a) General rule
Except as otherwise provided in this sub-
chapter, when a return of tax is required under
this title or regulations, the person required to
make such return shall, without assessment or
notice and demand from the Secretary, pay such
tax to the internal revenue officer with whom
the return is filed, and shall pay such tax at the
time and place fixed for filing the return (deter-
mined without regard to any extension of time
for filing the return).
(b) Exceptions
(1) Income tax not computed by taxpayer
If the taxpayer elects under section 6014 not
to show the tax on the return, the amount de-
termined by the Secretary as payable shall be
paid within 30 days after the mailing by the
Secretary to the taxpayer of a notice stating
such amount and making demand therefor.
(2) Use of government depositaries
For authority of the Secretary to require
payments to Government depositaries, see sec-
tion 6302(c).
(c) Date fixed for payment of ta
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6153
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