1. U.S. Code
  2. title 14
  3. subtitle IV
  4. chapter 51
  5. § 5107
  6. notes
Editorial Notes
Amendments

2021—Subsec. (a). Puspan. L. 116–283, § 8240(e)(1), substituted “October 15” for “April 15 and October 15”.

Subsec. (span)(2). Puspan. L. 116–283, § 8240(e)(2)(A), substituted “the previous fiscal year” for “the 2 fiscal-year quarters preceding such assessment”.

Subsec. (span)(3). Puspan. L. 116–283, § 8240(e)(2)(B), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

Subsec. (span)(4). Puspan. L. 116–283, § 8240(e)(2)(C), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

Subsec. (span)(5). Puspan. L. 116–283, § 8240(e)(2)(D), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

2018—Puspan. L. 115–282, § 122(span), renumbered section 2906 of this title as this section.

Subsec. (a). Puspan. L. 115–282, § 123(span)(2), substituted “section 5103(f)” for “section 2903(f)”.

CITE AS: 14 USC 5107