Sec. 7001. REPEAL OF CERTAIN SHIFTS IN THE TIMING OF CORPORATE ESTIMATED TAX PAYMENTS

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## SEC. 7001 REPEAL OF CERTAIN SHIFTS IN THE TIMING OF CORPORATE ESTIMATED TAX PAYMENTS **[**[26 U.S.C. 6655 note](/us/usc/t26/s6655)**]** The following provisions of law (and any modification of any such provision which is contained in any other provision of law) shall not apply with respect to any installment of corporate estimated tax: ####

(1)Section 202(b) of the Corporate Estimated Tax Shift Act of 2009. ####

(2)Section 561 of the Hiring Incentives to Restore Employment Act. ####

(3)Section 505 of the United States-Korea Free Trade Agreement Implementation Act. ####

(4)Section 603 of the United States-Colombia Trade Promotion Agreement Implementation Act. ####

(5)Section 502 of the United States-Panama Trade Promotion Agreement Implementation Act.

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U.S. Code

Failure by corporation to pay estimated income tax
§ 6655

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Sec. 7001

REPEAL OF CERTAIN SHIFTS IN THE TIMING OF CORPORATE ESTIMATED TAX PAYMENTS

U.S.C.§ 6655

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