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26 U.S.C. § 6158 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(44), Nov. 5, 1990, 104 Stat. 1388–521]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 94–452, § 3(a), Oct. 2, 1976, 90 Stat. 1512; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.
#### Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under [section 45K of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45k&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-6158-repealed-pub-l-101508-title-xi-11801-a-44-nov-5-1990-104-stat-1388521--683b61e42f.md
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Source location: Title 26, Chapter 62, § 6158; chapter-062-time-and-place-for-paying-tax.md
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### Statutory Notes
Section, added Pub. L. 94–452, § 3(a), Oct. 2, 1976, 90 Stat. 1512; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970.
#### Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under [section 45K of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section45k&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this subchapter, 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 (determined 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 determined 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 section 6302(c).
**(c) Date fixed for payment of tax** In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6151
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Federal law — U.S. Code and appendices · legal_authorities
Page 3500
TITLE 26—INTERNAL REVENUE CODE
[§ 6158
EFFECTIVE DATE
Pub. L. 91–53, § 4(a), Aug. 7, 1969, 83 Stat. 93, provided
that: ‘‘The amendments made by the first two sections
of this Act [enacting section 6317 and amending this
section and sections 3306, 6201, 6513, and 6601 of this
title] shall apply with respect to calendar years begin-
ning after December 31, 1969.’’
EXTENSION OF TIME FOR PAYMENT OF ADDITIONAL
FUTA TAXES
Pub. L. 102–244, § 4, Feb. 7, 1992, 106 Stat. 4, provided
that:
‘‘(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, if a qualified taxpayer is required to pay
additional taxes for taxable years beginning in 1991
with respect to any employment in any State by reason
of such State being declared a credit reduction State,
such taxpayer may elect to defer the filing and pay-
ment of such additional taxes to a date no later than
June 30, 1992.
‘‘(b) INTEREST.—Notwithstanding subsection (a), for
purposes of section 6601(a) of the Internal Revenue Code
of 1986, the last date prescribed for payment of any ad-
ditional taxes for which an election is made under sub-
section (a) shall be January 31, 1992.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFIED TAXPAYER.—The term ‘qualified tax-
payer’ means a taxpayer—
‘‘(A) in a State which has been declared a credit
reduction State for taxable years beginning in 1991,
and
‘‘(B) who did not receive notice of such credit re-
duction before December 1, 1991 from either the
State unemployment compensation agency or the
Internal Revenue Service.
‘‘(2) CREDIT REDUCTION STATE.—The term ‘credit re-
duction State’ means a State with respect to which
the Internal Revenue Service has determined that a
reduction in credits is applicable for taxable years be-
ginning in 199
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6158
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