Sec. 2201. Delay of estimated tax payments for corporations
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/bill/116/s/3548/is/section-2201·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of a corporation, the due date for any required installment under section 6655 of the Internal Revenue Code of 1986 which (but for the application of this section) would be due during the applicable period shall not be due before October 15, 2020, and all such installments shall be treated as one installment due on such date. The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section. For purposes of this section, the applicable period is the period beginning on the date of the enactment of this Act and ending before October 15, 2020.