Internal Revenue Code · 26 U.S.C.
§ 6153. Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792
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. § 6153
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- Repealed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
- Regulations
- 5 issued under this section
Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(3), July 18, 1984, 98 Stat. 792
Regulations under this section
Treasury regulations (26 CFR) issued under § 6153
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 7 regulations not issued under it
- § 1.6654-1 Addition to the tax in the case of an individual.
- § 1.9000-7 Provisions for estimated tax.
- § 1.9006 Statutory provisions; Tax Reform Act of 1969.
- § 1.9006-1 Interest and penalties in case of certain taxable years.
- § 301.6201-1 Assessment authority.
- § 301.6316-6 Declarations of estimated tax.
- § 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. 758; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(3), (c), 76 Stat. 575; Dec. 23, 1975, Pub. L. 94–164, § 5(b), 89 Stat. 975; June 30, 1976, Pub. L. 94–331, § 3(b), 90 Stat. 782; Sept. 3, 1976, Pub. L. 94–396, § 2(a)(2), 90 Stat. 1201; Sept. 17, 1976, Pub. L. 94–414, § 3(b), 90 Stat. 1273; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Aug. 13, 1981, Pub. L. 97–34, title VII, § 725(c)(3), 95 Stat. 346; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(3), 96 Stat. 618, related to installment payments of estimated income tax by individuals.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 6654 of this title.