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26 U.S.C. § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6152 — Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714]

### Statutory Notes Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 757; Sept. 1, 1954, ch. 1212, § 3, 68 Stat. 1130; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(a)(9), (b)(13)(A), 90 Stat. 1824, 1834; Sept. 3, 1982, Pub. L. 97–248, title II, § 234(b)(1), 96 Stat. 503, related to installment payments of taxes. #### Effective Date of Repeal Repeal applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99–514, set out as an Effective Date of 1986 Amendment note under [section 643 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section643&num=0&edition=prelim).

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Source location: Title 26, Chapter 62, § 6152; chapter-062-time-and-place-for-paying-tax.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 643 — Definitions applicable to subparts A, B, C, and D

**(a) Distributable net income** For purposes of this part, the term “distributable net income” means, with respect to any taxable year, the taxable income of the estate or trust computed with the following modifications— (1) **Deduction for distributions** — No deduction shall be taken under sections 651 and 661 (relating to additional deductions). (2) **Deduction for personal exemption** — No deduction shall be taken under section 642(b) (relating to deduction for personal exemptions). (3) **Capital gains and losses** — Gains from the sale or exchange of capital assets shall be excluded to the extent that such gains are allocated to corpus and are not (A) paid, credited, or required to be distributed to any beneficiary during the taxable year, or (B) paid, permanently set aside, or to be used for the purposes specified in section 642(c). Losses from the sale or exchange of capital assets shall be excluded, except to the extent such losses are taken into account in determining the amount of gains from the sale or exchange of capital assets which are paid, credited, or required to be distributed to any beneficiary during the taxable year. The exclusion under section 1202 shall not be taken into account. (4) **Extraordinary dividends and taxable stock dividends** — For purposes only of subpart B (relating to trusts which distribute current income only), there shall be excluded those items of gross income constituting extraordinary dividends or taxable stock dividends which the fiduciary, acting in good faith, does not pay or credit to any beneficiary by reason of his determination that such dividends are allocable to corpus under the terms of the governing instrument and applicable local law. (5) **Tax-exempt interest** — There shall be included any tax-exempt inter

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6152 — Untitled legal text

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

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