37 U.S.C. § 558 — Income tax deferment
submitted 60 years ago by Pub. L. 89-554 to r/title-37-PAY-AND-ALLOWANCES-OF-THE-UNIFORMED-SERVICES · 194 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member* of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status*, does not become due until the earlier of the following dates—
the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or
the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.
That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.
Source credit: (Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 631; amended Pub. L. 96–513, title V, § 516(16), Dec. 12, 1980, 94 Stat. 2939; Pub. L. 100–26, § 8(c), Apr. 21, 1987, 101 Stat. 285.)
- 1966Enacted · Pub. L. 89-554 · 80 Stat. 631
- 1980Amended · Pub. L. 96-513 · 94 Stat. 2939
- 1987Amended · Pub. L. 100-26 · 101 Stat. 285
A history note hasn’t been published yet. The record shows enactment by Pub. L. 89-554 on 1966-09-06.
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