Sec. 107. Penalty for election to pay tax on deferred foreign income in installments
71 words·~1 min read·
/bill/116/hr/1712/ih/section-107A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 965(h) is amended by adding at the end the following new paragraph: Interest on installments under this subsection shall be payable as determined under section 6601 by treating the last date prescribed for payment for any installment as the date for payment of the first installment under this subsection. . The amendment made by subsection
(a)shall take effect as if included in section 14103 of Public Law 115–97 .
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 107
Penalty for election to pay tax on deferred foreign income in installments
Cites 1Cited by 0 across 0 sources