Sec. 1. SHORT TITLE; AMENDMENT OF 1986 CODE; WAIVER OF ESTIMATED TAX PENALTIES; TABLE OF CONTENTS
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## SECTION 1 SHORT TITLE; AMENDMENT OF 1986 CODE; WAIVER OF ESTIMATED TAX PENALTIES; TABLE OF CONTENTS **[**[26 U.S.C. 1 note](/us/usc/t26/s1)**]** ###
(a)Short Title This Act may be cited as the “Internal Revenue Service Restructuring and Reform Act of 1998” . ###
(b)Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. ###
(c)Waiver of Estimated Tax Penalties **[**[26 U.S.C. 6654 note](/us/usc/t26/s6654)**]** No addition to tax shall be made under section 6654 or 6655 of the Internal Revenue Code of 1986 with respect to any underpayment of an installment required to be paid on or before the 30th day after the date of the enactment of this Act to the extent such underpayment was created or increased by any provision of this Act. ###
(d)Table of Contents The table of contents for this Act is as follows: * * * * * * * # TITLE II ELECTRONIC FILING
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SHORT TITLE; AMENDMENT OF 1986 CODE; WAIVER OF ESTIMATED TAX PENALTIES; TABLE OF CONTENTS
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