Finanse publiczne · 3.12.2003

Installment Payments

This document removes regulation Sec. Sec. 1.6152-1 and 301.6152-1 relating to installment payments made pursuant to section 6152 of the Internal Revenue Code. These regulations are obsolete because section 6152 was repealed for tax years beginning after December 31, 1986. The removal of these regulations will not affect taxpayers.

Source: Federal Register — Department of the TreasuryOpen original release →

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