Source: https://www.law.cornell.edu/uscode/text/26/6425
Timestamp: 2019-05-24 11:07:28
Document Index: 285944285

Matched Legal Cases: ['§ 6425', '§\u202f6425', '§\u202f103', '§\u202f1906', '§\u202f516', '§\u202f701', '§\u202f10301', '§\u202f221', '§\u202f2006', '§\u202f12001', '§\u202f401', '§\u202f14401', '§\u202f13001', '§\u202f12001']

26 U.S. Code § 6425 - Adjustment of overpayment of estimated income tax by corporation | U.S. Code | US Law | LII / Legal Information Institute
Section 6425. Adjustment of overpayment of estimated income tax by corporation
26 U.S. Code § 6425. Adjustment of overpayment of estimated income tax by corporation
(2) Form of application, etc.An application under this subsection shall be verified in the manner prescribed by section 6065 in the case of a return of the taxpayer, and shall be filed in the manner and form required by regulations prescribed by the Secretary. The application shall set forth—
(c) DefinitionsFor purposes of this section and section 6655(h) (relating to excessive adjustment)—
the tax imposed by section 11, or subchapter L of chapter 1, whichever is applicable, plus
(Added Pub. L. 90–364, title I, § 103(d)(1), June 28, 1968, 82 Stat. 262; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–499, title V, § 516(b)(4)(C), Oct. 17, 1986, 100 Stat. 1771; Pub. L. 99–514, title VII, § 701(d)(2), Oct. 22, 1986, 100 Stat. 2342; Pub. L. 100–203, title X, § 10301(b)(4), Dec. 22, 1987, 101 Stat. 1330–429; Pub. L. 113–295, div. A, title II, § 221(a)(12)(J), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 114–41, title II, § 2006(a)(2)(E), July 31, 2015, 129 Stat. 457; Pub. L. 115–97, title I, §§ 12001(b)(17), 13001(b)(2)(P), 14401(d)(3), Dec. 22, 2017, 131 Stat. 2094, 2097, 2233; Pub. L. 115–141, div. U, title IV, § 401(a)(293), Mar. 23, 2018, 132 Stat. 1198.)
2018—Subsec. (c)(1)(A). Pub. L. 115–141, which directed amendment of subpar. (A) by substituting “the sum” for “The sum”, could not be executed because “The sum” no longer appeared after the amendments made by Pub. L. 115–97. See 2017 Amendment notes below.
2017—Subsec. (c)(1)(A). Pub. L. 115–97, § 14401(d)(3), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the tax imposed by section 11 or subchapter L of chapter 1, whichever is applicable, over”.
Pub. L. 115–97, § 13001(b)(2)(P), struck out “or 1201(a),” after “by section 11”.
Pub. L. 115–97, § 12001(b)(17), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “The sum of—
“(i) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, plus
“(ii) the tax imposed by section 55, over”.
2015—Subsec. (a)(1). Pub. L. 114–41 substituted “fourth month” for “third month”.
2014—Subsec. (c)(1)(A). Pub. L. 113–295 inserted “plus” at end of cl. (i), substituted “over” for “plus” at end of cl. (ii), and struck out cl. (iii) which read as follows: “the tax imposed by section 59A, over”.
1986—Subsec. (c)(1)(A). Pub. L. 99–514 amended subpar. (A) generally, restating existing provisions as cl. (i) and adding cl. (ii).
Pub. L. 99–499 amended subsec. (c)(1)(A), as amended by the Tax Reform Act of 1986 (Pub. L. 99–514), by striking out “plus” at end of cl. (i), substituting “plus” for “over” at end of cl. (ii), and adding cl. (iii).