Internal Revenue Code · 26 U.S.C.
§ 6152. Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6152
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 7 other regulations
Repealed. Pub. L. 99–514, title XIV, § 1404(c)(1), Oct. 22, 1986, 100 Stat. 2714
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 7 regulations not issued under it
- § 1.818-6 Transitional rule for change in method of accounting.
- § 1.6151-1 Time and place for paying tax shown on returns.
- § 1.6164-4 Payment of remainder of tax where extension relates to only part of the tax.
- § 1.6164-8 Payments on termination.
- § 1.9000-3 Requirement of statement showing increase in tax liability.
- § 1.9006-1 Interest and penalties in case of certain taxable years.
- § 301.6601-1 Interest on underpayments.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 62 TIME AND PLACE FOR PAYING TAX
- Subchapter A Place and Due Date for Payment of Tax
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.
Statutory Notes and Related Subsidiaries
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.