§ 6658. Coordination with title 11

315 words·~1 min read·/usc/title-26/section-6658

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Certain failures to pay tax No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—

(1)if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or

(2)if—

(A)such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and

(i)the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or

(ii)the date for making the addition to the tax occurs on or after the day on which the petition was filed.

(b)Exception for collected taxes Subsection

(a)shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.

(Added Pub. L. 96–589, § 6(e)(1), Dec. 24, 1980, 94 Stat. 3408.)

Connections4 cite this · traces to 2

Cited by 4 sections · top 3

CFR

§ 70.102
Coordination with title 11.

statutes-at-large

Traces to 2 documents

U.S. Code

7 references not yet in our index

Pub. L. 96–589, § 6(e)(1)
94 Stat. 3408
act Aug. 16, 1954, ch. 736
68A Stat. 826
Pub. L. 96–167, § 6(a)
93 Stat. 1276
section 7(e) of Pub. L. 96–589

Citation graph

cites case law

§ 6658

Coordination with title 11

Stat.×3

C.F.R.×1

U.S.C.§ 6851

U.S.C.§ 108

Pub. L.Pub. L. 96–589, § 6(e)(1)

Stat.94 Stat. 3408

Actact Aug. 16, 1954, ch. 736

Stat.68A Stat. 826

Pub. L.Pub. L. 96–167, § 6(a)

Cites 9 · showing 7Cited by 4 across 2 sources