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TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > § 6114
NOTES:
Source
(Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.)
Prior Provisions
A prior section
6114 was renumbered 6116 of this title.
Amendments
1990—Subsec. (b). Pub. L. 101–508 struck out “by regulations” before “waive the requirements”.
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section
59 of this title.
Effective Date
Section 1012(aa)(5)(D) of Pub. L. 100–647 provided that: “The amendments made by this paragraph [enacting this section and section
6712 of this title and renumbering former section
6114 as section
6115 of this title] shall apply to taxable periods the due date for filing returns for which (without extension) occurs after December 31, 1988.”
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