Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
Pub. L. 91–53, § 2(c)83 Stat. 92Pub. L. 98–76, title II, § 231(b)(2)(B)97 Stat. 429Pub. L. 100–647, title VII, § 7106(c)(3)102 Stat. 3773(Added , , ; amended , , ; , , .)
Editorial Notes
Amendments
Pub. L. 100–6471988— struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”.
Pub. L. 98–761983— inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647section 7106(d) of Pub. L. 100–647section 3321 of this titleAmendment by applicable to remuneration paid after , see , set out as a note under .
Effective Date of 1983 Amendment
Pub. L. 98–76section 231(d) of Pub. L. 98–76section 3321 of this titleAmendment by applicable to remuneration paid after , see , set out as an Effective Date note under .
Effective Date
section 4(a) of Pub. L. 91–53section 6157 of this titleSection applicable with respect to calendar years beginning after , see , set out as a note under .