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26 U.S.C. § 6658 — Coordination with title 11
Federal law — U.S. Code and appendices · legal_authorities
**(a) Certain failures to pay tax** No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—
(1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or
(2) if—
(A) such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and
(B)
(i) the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or
(ii) the date for making the addition to the tax occurs on or after the day on which the petition was filed.
**(b) Exception for collected taxes** Subsection (a) shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.
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Source file: Laws/federal/codes/united-states-code/title-26/section-6658-coordination-with-title-11--169f3978a5.md
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Source location: Title 26, Chapter 68, § 6658; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(a) Certain failures to pay tax** No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—
(1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or
(2) if—
(A) such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and
(B)
(i) the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or
(ii) the date for making the addition to the tax occurs on or after the day on which the petition was filed.
**(b) Exception for collected taxes** Subsection (a) shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority for making**
(1) **In general** — If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act (including in the case of a corporation distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the preceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of the tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current taxable year or such preceding taxable year, or both, as the case may be, and shall cause notice of such determination and assessment to be given the taxpayer, together with a demand for immediate payment of such tax.
(2) **Computation of tax** — In the case of a current taxable year, the Secretary shall determine the tax for the period beginning on the first day of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the taxpayer, and shall take into account any prior determination made under this subsection with respect to such current taxable year.
(3) **Treatment of amounts collected** — Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6851
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exclusion from gross income**
(1) **In general** — Gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge (in whole or in part) of indebtedness of the taxpayer if—
(A) the discharge occurs in a title 11 case,
(B) the discharge occurs when the taxpayer is insolvent,
(C) the indebtedness discharged is qualified farm indebtedness,
(D) in the case of a taxpayer other than a C corporation, the indebtedness discharged is qualified real property business indebtedness, or
(E) the indebtedness discharged is qualified principal residence indebtedness which is discharged—
(i) before January 1, 2026, or
(ii) subject to an arrangement that is entered into and evidenced in writing before January 1, 2026.
(2) **Coordination of exclusions**
(A) *Title 11 exclusion takes precedence* — Subparagraphs (B), (C), (D), and (E) of paragraph (1) shall not apply to a discharge which occurs in a title 11 case.
(B) *Insolvency exclusion takes precedence over qualified farm exclusion and qualified real property business exclusion* — Subparagraphs (C) and (D) of paragraph (1) shall not apply to a discharge to the extent the taxpayer is insolvent.
(C) *Principal residence exclusion takes precedence over insolvency exclusion unless elected otherwise* — Paragraph (1)(B) shall not apply to a discharge to which paragraph (1)(E) applies unless the taxpayer elects to apply paragraph (1)(B) in lieu of paragraph (1)(E).
(3) **Insolvency exclusion limited to amount of insolvency** — In the case of a discharge to which paragraph (1)(B) applies, the amount excluded under paragraph (1)(B) shall not exceed the amount by which the taxpayer is insolvent.
**(b) Reduction of tax attributes**
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 108
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Federal law — U.S. Code and appendices · legal_authorities
Page 3772
TITLE 26—INTERNAL REVENUE CODE
§ 6657
tion] shall apply to deposits required to be made after
December 31, 2001.’’
EFFECTIVE DATE OF 1996 AMENDMENT
Pub. L. 104–168, title III, § 304(b), July 30, 1996, 110
Stat. 1459, provided that: ‘‘The amendment made by
subsection (a) [amending this section] shall apply to
deposits required to be made after the date of the en-
actment of this Act [July 30, 1996].’’
Amendment by section 701(c)(3) of Pub. L. 104–168 ap-
plicable in case of proceedings commenced after July
30, 1996, see section 701(d) of Pub. L. 104–168, set out as
a note under section 6404 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Pub. L. 101–239, title VII, § 7742(c), Dec. 19, 1989, 103
Stat. 2405, provided that: ‘‘The amendments made by
this section [amending this section] shall apply to de-
posits required to be made after December 31, 1989.’’
EFFECTIVE DATE OF 1986 AMENDMENT
Pub. L. 99–509, title VIII, § 8001(b), Oct. 21, 1986, 100
Stat. 1951, provided that: ‘‘The amendment made by
subsection (a) [amending this section] shall apply to
penalties assessed after the date of the enactment of
this Act [Oct. 21, 1986].’’
EFFECTIVE DATE OF 1981 AMENDMENT
Pub. L. 97–34, title VII, § 724(c), Aug. 13, 1981, 95 Stat.
345, provided that: ‘‘The amendments made by this sec-
tion [amending this section and sections 5684 and 5761
of this title] shall apply to returns filed after the date
of the enactment of this Act [Aug. 13, 1981].’’
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91–172 applicable with respect
to deposits the time for making of which is after Dec.
31, 1969, see section 943(d) of Pub. L. 91–172, set out as
a note under section 6651 of this title.
§ 6657. Bad checks
If any instrument in payment, by any com-
mercially
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6658
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