Source: http://taxtv.com/code/01593-USCODE-2011-title26-subtitleF-chap62-subchapA-sec6157/
Timestamp: 2017-03-27 08:29:52
Document Index: 750519446

Matched Legal Cases: ['§6157', '§6157', '§6157', '§271', '§271', '§1906', '§211', '§101', '§2', '§6157']

IRC §6157. Payment of Federal unemployment tax on quarterly or other time period basis - TaxTV.com
IRC §6157. Payment of Federal unemployment tax on quarterly or other time period basis
View related content: IRC §6157	Table of ContentsPREVNEXT
1982—Subsec. (b). Pub. L. 97–248, §271(c)(3)(C), substituted “0.6” for “0.5” in two places.
Pub. L. 97–248, §271(b)(2)(C), substituted “0.8” for “0.7”.
Pub. L. 94–455, §1906(a)(11)(B), (b)(13)(A), substituted “subsection (c)” for “subsections (c) and (d)” and struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–566, §211(e)(3) [(c)(3)], substituted “In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.7 percent in lieu of 0.5 percent” for “In the case of wages paid in any calendar quarter or other period during 1973, the amount of such wages shall be multiplied by 0.58 percent in lieu of 0.5 percent”.
Subsec. (b). Pub. L. 91–373, §101(b)(2), substituted “0.5 percent” for “the number of percentage points (including fractional points) by which the rate of tax specified in section 3301 exceeds .7 percent”. be the date on which payment would have been required if such remainder had been the tax.
Section 101(c)(2) of Pub. L. 91–373 provided that: “The amendment made by subsection (b)(2) [amending this section] shall apply with respect to calendar years beginning after December 31, 1969.”
Section 4(a) of Pub. L. 91–53 provided that: “The amendments made by the first two sections of this Act [enacting section 6317 and amending this section and sections 3306, 6201, 6 3, and 6601 of this title] shall apply with respect to calendar years beginning after December 31, 1969.”
Section 301(b) of Pub. L. 91–373, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 6157 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to payment of Federal unemployment tax on quarterly or other time period basis), in computing tax as required by subsections (a)(1) and (2) of such section, the percentage contained in subsection (b) of such section applicable with respect to wages paid in any calendar quarter in 1970 ending before the date of the enactment of this Act [Aug. 10, 1970] shall be treated as being 0.4 percent.”
View related content: IRC §6157