Pub. L. 100–647, title VI, § 6077(a)102 Stat. 3707Pub. L. 101–239, title VII, § 7816(n)103 Stat. 2422Pub. L. 115–97, title I, § 12001(b)(8)(B)131 Stat. 2093Section, added , , ; amended , , ; , , , related to special estimated tax payments.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 115–97, title I, § 13516(b)131 Stat. 2144
“The amendments made by this section [repealing this section] shall apply to taxable years beginning after .”
, , , provided that: