26 USC 6317 - Payments of Federal unemployment tax for calendar quarter

Editorial Notes

Amendments

1988—Puspan. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”.

1983—Puspan. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Puspan. L. 100–647, set out as a note under section 3321 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Puspan. L. 98–76, set out as an Effective Date note under section 3321 of this title.

Effective Date

Section applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Puspan. L. 91–53, set out as a note under section 6157 of this title.