the date of the enactment of this Act) as the Secretary of the Treasury or his delegate shall prescribe."

CROSS REFERENCES

Addition to tax for failure by corporation to pay estimated income tax, see section 6655 of this title.

Overpayment of installment, see section 6403 of this

title.

Payment of estimated income tax, see section 6315 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 243, 6201, 6601, 6651, 7701 of this title.

§ 6155. Payment on notice and demand

(a) General rule

Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.

(b) Cross references

(1) For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.

(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.

(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.

(Aug. 16, 1954, ch. 736, 68A Stat. 760; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Dec. 24, 1980, Pub. L. 96-589, § 6(i)(7), 94 Stat. 3410.)

AMENDMENTS

1980-Subsec. (b)(2). Pub. L. 96-589 struck out reference to a bankruptcy proceeding. 1976-Pub. L. 94-455 struck out "or his delegate" following "Secretary".

EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.

CROSS REFERENCES

Additions to tax and additional amounts generally, see section 6651 et seq. of this title.

Interest on underpayment or nonpayment of tax, see section 6601 of this title.

Lien for taxes, see section 6321 of this title.

Notice and demand for tax, see section 6303 of this title.

§ 6156. Installment payments of tax on use of highway motor vehicles

(a) Privilege to pay tax in installments

If the taxpayer files a return of the tax imposed by section 4481 on or before the date prescribed for the filing of such return, he may elect to pay the tax shown on such return in equal installments in accordance with the following table:

(b) Dates for paying installments In the case of any tax payable in installments by reason of an election under subsection (a)— (1) the first installment shall be paid on the date prescribed for payment of the tax,

(2) the second installment shall be paid on or before the last day of the third month following the calendar quarter in which the liability was incurred,

(3) the third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and

(4) the fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred.

(c) Proration of additional tax to installments

If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary.

(d) Acceleration of payments

If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary.

(e) Section inapplicable to certain liabilities

This section shall not apply to any liability for tax incurred in

(1) April, May, or June of any year, or (2) July, August, or September of 1988,.' (Added Pub. L. 87-61, title II, § 203(c)(1), June 29, 1961, 75 Stat. 124, and amended Pub. L. 91-258, title II, § 206(b), (d)(2), May 21, 1970, 84 Stat. 245, 246; Pub. L. 91-605, title III, § 303(a)(10), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94-280, title III, § 303(a)(10), May 5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-599, title V, § 502(a)(9), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97-248, title II, § 280(c)(2)(C)-(E), Sept. 3, 1982, 96 Stat. 564; Pub. L. 97-424, title V, § 516(a)(6), Jan. 6, 1983, 96 Stat. 2183.)

PRIOR PROVISIONS

A prior section 6156 was renumbered section 6157 and repealed by Pub. L. 91-53, § 2(a), Aug. 7, 1969, 83 Stat. 91.

'So in original. The comma preceding the period is unnecessary.

1982-Catchline. Pub. L. 97-248, § 280(c)(2)(E), struck out "and civil aircraft" following "motor vehicles".

Subsec. (a). Pub. L. 97-248, § 280(c)(2)(C), struck out "or 4491" following "section 4481".

Subsec. (e)(2). Pub. L. 97-248, § 280(c)(2)(D), struck out "in the case of the tax imposed by section 4481" at the end.

1978-Subsec. (e)(2). Pub. L. 95-599 substituted "1984" for "1979".

1976-Subsecs. (c), (d). Pub. L. 94-455 struck out "or his delegate" following "Secretary".

Subsec. (e)(2). Pub. L. 94-280 substituted "1979" for "1977".

1970-Catchline. Pub. L. 91-258, § 206(d)(2), included reference to civil aircraft.

Subsec. (a). Pub. L. 91-258, § 206(b)(1), inserted reference to section 4491.

Subsec. (e)(2). Pub. L. 91-605 substituted "1977" for "*1972".

Pub. L. 91-258, § 206(b)(2), inserted “, in the case of the tax imposed by section 4481".

EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97-248, set out as a note under section 4261 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE

Section effective July 1, 1961, see section 208 of Pub. L. 87-61, set out as an Effective Date of 1961 Amendment note under section 4041 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4481, 6601 of this title.

§ 6157. Payment of Federal unemployment tax on quarterly or other time period basis

(a) General rule

Every person who for the calendar year is an employer (as defined in section 3306(a)) shall—

(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services which respect to which the person is such an employer for such preceding calendar year (as so determined), and

(2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—

(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and

(B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year.

The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsections (c) and (d), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary.

(b) Computation of tax

The tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.5 percent. 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 0.8 percent in lieu of 0.5 percent.

(c) Special rule where accumulated amount does not exceed $100

Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.

(Added Pub. L. 91-53, § 2(a), Aug. 7, 1969, 83 Stat. 91, and amended Pub. L. 91-373, title I, § 101(b)(1), (2), Aug. 10, 1970, 84 Stat. 696; Pub. L. 92-329, § 2(b), June 30, 1972, 86 Stat. 398; Pub. L. 94-455, title XIX, § 1906(a)(11), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 94-566, title I, § 114(b), title II, § 211(c)(3), Oct. 20, 1976, 90 Stat. 2669, 2677; Pub. L. 97-248, title II, § 271(b)(2)(C), Sept. 3, 1982, 96 Stat. 555.)

AMENDMENT of SubsectiON (b)

Pub. L. 97-248, title II, § 271(c)(3)(C), (b)(2) [(d)(2)], Sept. 3, 1982, 96 Stat. 555, provided that, applicable to remuneration paid after Dec. 31, 1984, subsection (b) of this section is amended by striking out "0.5 percent" each place it appears and inserting in lieu thereof "0.6 percent".

PRIOR PROVISIONS

A prior section 6157, act Aug. 16, 1954, ch. 736, 68A Stat. 761, formerly § 6156, renumbered June 29, 1961, Pub. L. 87-61, title II, § 203(c)(1), 75 Stat. 125, made a cross reference provision for payment of taxes under provisions of the Tariff Act, and was repealed by Pub. L. 91-53, § 2(a), Aug. 7, 1969, 83 Stat. 91.

AMENDMENTS

1982-Subsec. (b). Pub. L. 97-248 substituted "0.8" for "0.7".

1976-Subsec. (a). Pub. L. 94-566, § 114(b), changed the general rule covering payment of Federal unemployment tax on a quarterly or other time period basis to conform to the altered definitions of employment and wages pertaining to domestic and agricultural service in section 3306 of this title.

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" following "Secretary".

Subsec. (b). Pub. L. 94-566 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".

Subsecs. (c), (d). Pub. L. 94-455, § 1906(a)(11)(A), redesignated subsec. (d) as (c). Former subsec. (c), which related to the percentage reduction for 1970 and 1971 of the tax computed in subsec. (b), was struck out. 1972-Subsec. (b). Pub. L. 92-329 added provisions setting forth the computation of tax in the case of wages paid in any calendar quarter or other period during 1973.

1970-Subsec. (a)(1). Pub. L. 91-373, § 101(b)(1), reduced from 4 to 1 the number of individuals which a person had to employ on each of some 20 days during the preceding calendar year and added provision covering persons who, during any calendar quarter in the preceding calendar year, paid wages of $1,500 or more. 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.

EFFECTIVE DATE OF 1982 Amendment Amendment by Pub. L. 97-248 applicable to remuneration paid after Dec. 31, 1982, see section 271(b)(1) [(d)(1)] of Pub. L. 97-248, set out as a note under section 3301 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsec. (a) by section 114(b) of Pub. L. 94-566 effective with respect to remuneration paid after Dec. 31, 1977, for services performed after that date, see section 114(c) of Pub. L. 94-566 set out as a note under section 3306 of this title.

Amendment of subsec. (b) of this section by Pub. L. 94-566 effective Oct. 20, 1976, see section 211(d)(3) of Pub. L. 94-566, set out as a note under section 1101 of Title 42, The Public Health and Welfare.

EFFECTIVE DATE OF 1970 Amendment Amendment of subsec. (a)(1) by section 101(b)(1) of Pub. L. 91-373 applicable with respect to calendar years beginning after Dec. 31, 1971, see section 101(c)(1) of Pub. L. 91-373, set out as a note under section 3306 of this title.

Section 101(c)(2) of Pub. L. 91-373 provided that: "The amendment made by subsection (b)(2) [amending subsec. (b) of this section] shall apply with respect to calendar years beginning after December 31, 1969."

EFFECTIVE DATE

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 sections 3306, 6157, 6201, 6513, and 6601 of this title] shall apply with respect to calendar years beginning after December 31, 1969."

WAGES PAID IN 1970 CALENDAR QUARTERS ENDING BEFORE AUGUST 10, 1970

Section 301(b) of Pub. L. 91-373 provided that: "For purposes of section 6157 of the Internal Revenue Code of 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."

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 6201, 6317, 6513, 6601 of this title.

§ 6158. Installment payment of tax attributable to divestitures pursuant to Bank Holding Company Act amendments of 1970

(a) Election of extension

If, after July 7, 1970, a qualified bank holding corporation sells bank property or prohibited property, the divestiture of either of which the Board certifies, before such sale, is necessary or appropriate to effectuate section 4 or the policies of the Bank Holding Company Act, the tax under chapter 1 attributable to such sale shall, at the election of the taxpayer, be payable in equal annual installments beginning with the due date (determined without extension) for the taxpayer's return of tax under chapter 1 for the taxable year in which the sale occurred and ending with the corresponding date in 1985. If the number of installments determined under the preceding sentence is less than 10, such number shall be increased to 10 equal annual installments which begin as provided in the preceding sentence and which end on the corresponding date 10 years later. An election under this subsection shall be made at such time and in such manner as the Secretary may by regulations prescribe.

(b) Limitations

(1) Treatment not available to taxpayer for both bank property and prohibited property

This section shall not apply to any sale of prohibited property if the taxpayer (or a corporation having control of the taxpayer or a subsidiary of the taxpayer) has made an election under subsection (a) with respect to bank property or has made any distribution pursuant to section 1101(b). This section shall not apply to bank property if the taxpayer (or a corporation having control of the taxpayer or a subsidiary of the taxpayer) has made an election under subsection (a) with respect to prohibited property or has made any distribution pursuant to section 1101(a).

(2) Treatment not available for certain installment sales

No election may be made under subsection (a) with respect to a sale if the income from such sale is being returned at the time and in the manner provided in section 453 (relating to installment method).

(c) Acceleration of payments

If an election is made under subsection (a) and before the tax attributable to such sale is paid in full

(1) any installment under this section is not paid on or before the date fixed by this section for its payment, or

(2) the Board fails to make a certification similar to the applicable certification provided in section 1101(e) within the time prescribed therein (for this purpose treating the last such sale as constituting the last distribution),

then the extension of time for payment of tax provided in this section shall cease to apply, and any portion of the tax payable in installments shall be paid on notice and demand from the Secretary.

(d) Proration of deficiency to installments

If an election is made under subsection (a) and a deficiency attributable to the sale has been assessed, the deficiency shall be prorated to such installments. The part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as, and as part of, such installment. The part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid on notice and demand from the Secretary. This subsection shall not apply if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax. (e) Bond may be required

If an election is made under this section, section 6165 shall apply as though the Secretary were extending the time for payment of the tax.

The term "bank property" means property held by a qualified bank holding corporation which could be distributed without recognition of gain under section 1101(b)(1). (g) Cross references

(1) Security-For authority of the Secretary to require security in the case of an extension under this section, see section 6165.

(2) Period of limitation.-For extension of the period of limitation in the case of an extension under this section, see section 6503(i).

(Added Pub. L. 94-452, § 3(a), Oct. 2, 1976, 90 Stat. 1512, and amended Pub. L. 94-455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

EFFECTIVE DATE OF 1976 Amendment Section 3(e) of Pub. L. 94-452 provided that: "(1) IN GENERAL.-The amendments made by this section [enacting this section and amending sections 6151, 6503, and 6601 of this title] shall take effect on October 1, 1977, with respect to sales after July 7. 1970, in taxable years ending after July 7, 1970, but only in the case of qualified bank holding corporations (within the meaning of section 1103(b) of the Internal Revenue Code of 1954, as amended by section 2(a) of this Act).

"(2) SPECIAL RULE FOR CERTIFYING SALES WHICH HAVE ALREADY TAKEN PLACE.-For purposes of section 6158(a) of the Internal Revenue Code of 1954 (as added by subsection (a) of this section) in the case of any sale which takes place on or before the 90th day after the date of the enactment of this Act [Oct. 2, 1976), a certification by the Federal Reserve Board described in section 6158(a) shall be treated as made before the sale if application for such certification is made before the close of the 90th day after the date of the enactment of this Act [Oct. 2, 1976].

"(3) REFUND OF TAX.

"(A) IN GENERAL.-If any tax attributable to a sale which occurred before October 1, 1977, is payable in annual installments by reason of an election under section 6158(a) of the Internal Revenue Code of 1954, any portion of such tax for which the due date of the installment does not occur before October 1, 1977, shall, on application of the taxpayer, be treated as an overpayment of tax.

"(B) INTEREST ON OVERPAYMENTS.-For purposes of section 6611(b) in the case of any overpayment attributable to subparagraph (A), the date of the overpayment shall be the day which is 6 months after the latest of the following:

"(i) the date on which application for refund or credit of such overpayment is filed,

"(ii) the due date prescribed by law (determined without extensions) for filing the return of tax under chapter 1 of the Internal Revenue Code of 1954 for the taxable year the tax of which is being refunded or credited, or

"(iii) the date of the enactment of this Act [Oct. 2, 1976].

"(C) EXTENSION OF PERIOD OF LIMITATIONS.-If any refund or credit of tax attributable to the application of subparagraph (A) is prevented at any time before October 1, 1978, by the operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before October 1, 1978."

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 1101, 1103, 6503, 6601 of this title.

Subchapter B-Extensions of Time for Payment

Sec. 6161. [6162. 6163.

Extension of time for paying tax.
Repealed.]

Extension of time for payment of estate tax on value of reversionary or remainder interest in property.

Extension of time for payment of taxes by corporations expecting carrybacks.

Bonds where time to pay tax or deficiency has been extended.

Extension of time for payment of estate tax

where estate consists largely of interest in closely held business.

[6166A. Repealed.]

6167.

Extension of time for payment of tax attributable to recovery of foreign expropriation losses.

AMENDMENTS

1981-Pub. L. 97-34, title IV, § 422(e)(5)(C), Aug. 13, 1981, 95 Stat. 316, substituted in item 6166 "Extension of time" for "Alternate extension of time" and struck out item 6166A "Extension of time for payment of estate tax where estate consists largely of interest in closely held business".

1976-Pub. L. 94-455, title XIX, § 1906(b)(4) title XX, § 2004(f)(5), Oct. 4, 1976, 90 Stat. 1833, 1872, struck out item 6162 "Extension of time for payment of tax on gain attributable to liquidation of personal holding companies", renumbered former item 6166 as 6166A, and added item 6166.

1966-Pub. L. 89-384, § 1(g)(2), Apr. 8, 1966, 80 Stat. 104, added item 6167.

1958-Pub. L. 85-866, title II, § 206(b), Sept. 2, 1958, 72 Stat. 1684, added item 6166.

§ 6161. Extension of time for paying tax

(a) Amount determined by taxpayer on return

(1) General rule

The Secretary, except as otherwise provided in this title, may extend the time for payment of the amount of the tax shown, or required to be shown, on any return or declaration required under authority of this title (or any installment thereof), for a reasonable period not to exceed 6 months (12 months in the case of estate tax) from the date fixed for payment thereof. Such extension may exceed 6 months in the case of a taxpayer who is abroad.

(2) Estate tax

The Secretary may, for reasonable cause, extend the time for payment of

(A) any part of the amount determined by the executor as the tax imposed by chapter 11, or

(B) any part of any installment under section 6166 (including any part of a deficiency prorated to any installment under such section).

for a reasonable period not in excess of 10 years from the date prescribed by section 6151(a) for payment of the tax (or, in the case of an amount referred to in subparagraph (B), if later, not beyond the date which is 12 months after the due date for the last installment).

(b) Amount determined as deficiency

(1) Income, gift, and certain other taxes

Under regulations prescribed by the Secretary, the Secretary may extend the time for the payment of the amount determined as a deficiency of a tax imposed by chapter 1, 12, 41, 42, 43, 44, or 45 for a period not to exceed 18 months from the date fixed for the payment of the deficiency, and in exceptional cases, for a further period not to exceed 12 months. An extension under this paragraph may be granted only where it is shown to the satisfaction of the Secretary that payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer in the case of a tax imposed by chapter 1, 41, 42, 43, 44, or 45, or to the donor in the case of a tax imposed by chapter 12. (2) Estate tax

Under regulations prescribed by the Secretary, the Secretary may, for reasonable cause,

extend the time for the payment of any deficiency of a tax imposed by chapter 11 for a reasonable period not to exceed 4 years from the date otherwise fixed for the payment of the deficiency.

(3) No extension for certain deficiencies

No extension shall be granted under this subsection for any deficiency if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.

(c) Claims in cases under title 11 of the United States Code or in receivership proceedings

Extensions of time for payment of any portion of a claim for tax under chapter 1 or chapter 12, allowed in cases under title 11 of the United States Code or in receivership proceedings, which is unpaid, may be had in the same manner and subject to the same provisions and limitations as provided in subsection (b) in respect of a deficiency in such tax.

(d) Cross references

(1) Period of limitation

For extension of the period of limitation in case of an extension under subsection (a)(2) or subsection (b)(2), see section 6503(d).

(2) Security

For authority of the Secretary to require security in case of an extension under subsection (a)(2) or subsection (b), see section 6165.

(Aug. 16, 1954, ch. 736, 68A Stat. 762; Sept. 2, 1958, Pub. L. 85-866, title II, § 206(c), 72 Stat. 1684; Dec. 30, 1969, Pub. L. 91-172, title I, § 101(j)(37), 83 Stat. 530; Dec. 31, 1970, Pub. L. 91-614, title I, § 101(1), 84 Stat. 1838; Sept. 2, 1974, Pub. L. 93-406, title II, § 1016(a)(7), 88 Stat. 929; Oct. 4, 1976, Pub. L. 94-455, title XIII, § 1307(d)(2)(C), title XVI, § 1605(b)(3), title XIX, § 1906(b)(13)(A), title XX, § 2004(c)(1), (2), 90 Stat. 1727, 1754, 1834, 1867, 1868; Apr. 2, 1980, Pub. L. 96-223, title I, § 101(f)(1)(H), 94 Stat. 252; Dec. 24, 1980, Pub. L. 96-589, § 6(i)(8), 94 Stat. 3410; Aug. 13, 1981, Pub. L. 97-34, title IV, § 422(e)(1), 95 Stat. 316.)

AMENDMENTS

1981-Subsec. (a)(2)(B). Pub. L. 97-34 struck out reference to section 6166A.

1980-Subsec. (b)(1). Pub. L. 96-223 added references to chapter 45.

Subsec. (c). Pub. L. 96-589 substituted "Claims in cases under title 11 of the United States Code or in receivership proceedings" for "Claims in bankruptcy or receivership proceedings" in the subsection catchline, and substituted reference to cases under title 11 of the United States Code, for reference to bankruptcy proceedings in the text.

1976-Subsec. (a)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary".

Subsec. (a)(2). Pub. L. 94-455, § 2004(c)(1), struck out in subpar. (A) "that the payment, on the due date, of" before any part of the amount", in subpar. (B) provisions relating to payment, on the date fixed for payment of any installment, and subpar. (C) which related to payment upon notice and demand of a deficiency prorated under the provisions of section 6161, inserted in subpar. (B) "or 6166A" following "section 6166", substituted in subpar. (B) "under such section" for "the date for payment for which had not arrived", and added in material following subpar. (B) provisions re