722 of the Internal Revenue Code of 1939, as amended, by the Secretary or his delegate and by the Tax Court of the United States, as the case may be. Such compilation shall contain the name and address of each taxpayer to which relief has been so allowed, the business in which the taxpayer is engaged, the amount of the excess profits credit before such allowance, the increase in such credit claimed. the increase in such credit allowed, and the amount of the gross reduction in the tax under subchapter E of chapter 2 of the Internal Revenue Code of 1939, as amended, and of the gross increase in the tax under chapter 1 of such Code, which results from the operation of section 722 of the Internal Revenue Code of 1939, as amended. In the case of relief allowed by the Tax Court of the United States, the Secretary or his delegate shall set forth the data previously reported under this section or section 722 (g) of the Internal Revenue Code of 1939, as amended, with respect to relief previously allowed in such case by the Secretary or his delegate. Such compilation shall be published in the Federal Register. (Aug. 16, 1954, ch. 736, 68A Stat. 755.) § 6106. Publicity of unemployment tax returns. Returns filed with respect to the tax imposed by chapter 23 shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including penalties, as returns described in section 6103, except that paragraph (2) of subsections (a) and (b) of section 6103 and section 7213 (a) (2) shall not apply. (Aug. 16, 1954, ch. 736, 68A Stat. 756.) CROSS REFERENCES Unauthorized disclosure of information, punishment for, see section 7213 of this title. § 6107. List of special taxpayers for public inspection. In the principal internal revenue office in each internal revenue district there shall be kept, for public inspection, an alphabetical list of the names of all persons who have paid special taxes under subtitle D or E within such district. Such list shall be prepared and kept pursuant to regulations prescribed by the Secretary or his delegate, and shall contain the time, place, and business for which such special taxes have been paid, and upon application of any prosecuting officer of any State, county, or municipality there shall be furnished to him a certified copy thereof, as of a public record, for which a fee of $1 for each 100 words or fraction thereof in the copy or copies so requested may be charged. (Aug. 16, 1954, ch. 736, 68A Stat. 756.) § 6108. Publication of statistics of income. The Secretary or his delegate shall prepare and publish annually statistics reasonably available with respect to the operation of the income tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. (Aug. 16, 1954, ch. 736, 68A Stat. 756.) § 6109. Identifying numbers. (a) Supplying of identifying numbers. When required by regulations prescribed by the Secretary or his delegate: (1) Inclusion in returns. Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person. (2) Furnishing number to other persons. Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification. (3) Furnishing number of another person. Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person. (b) Limitation. (1) Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person. (2) For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust. (c) Requirement of information. For purposes of this section, the Secretary or his delegate is authorized to require such information as may be necessary to assign an identifying number to any person. (Added Pub. L. 87-397, § 1(a), Oct. 5, 1961, 75 Stat. 828.) EFFECTIVE DATE Section 1(d) of Pub. L. 87-397 provided that: "Paragraph (1) of section 6109 (a) of the Internal Revenue Code of 1954 [subsec. (a)(1) of this section], as added by subsection (a) of this section, shall apply only in respect of returns, statements, and other documents relating to periods commencing after December 31, 1961. Paragraphs (2) and (3) of such section 6109 (a) [subsec. (a) (2). (8) of this section] shall apply only in respect of returns, statements, or other documents relating to periods commencing after December 31, 1962." § 6110. Cross references. (1) For reports of Secretary of Agriculture concerning cotton futures, see section 4876. (2) For inspection of returns, order forms, and prescriptions concerning narcotics, see section 4773. (3) For inspection of returns, order forms, and prescriptions concerning marihuana, see section 4773. (4) For authority of Secretary or his delegate to furnish list of special taxpayers, see section 4775. (5) For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102. (Aug. 16, 1954, ch. 736, § 6110, formerly § 6109, 68A Stat. 756, renumbered Oct. 5, 1961, Pub. L. 87–397. § 1(a), 75 Stat. 828.) Payment on notice and demand, see section 6155 of this title. Place for filing returns or other documents generally, see section 6091 of this title. Time for filing returns Estate and gift tax, see section 6075 of this title. Time return deemed filed and tax considered paid, see section 6513 of this title. § 6152. Installment payments. (a) Privilege to elect to make installment payments. (1) Corporations. A corporation subject to the taxes imposed by chapter 1 may elect to pay the unpaid amount of such taxes in installments as follows: (A) with respect to taxable years ending before December 31, 1954, four installments, the first two of which shall be 45 percent, respectively, of such taxes and the last two of which shall be 5 percent, respectively, of such taxes; (B) with respect to taxable years ending on or after December 31, 1954, two equal installments. (2) Estates of decedents. A decedent's estate subject to the tax imposed by chapter 1 may elect to pay such tax in four equal installments. (3) Repealed. Sept. 1, 1954, ch. 1212, §3, 68 Stat. 1130. (b) Dates prescribed for payment of installments. (1) Four installments. In any case (other than payment of estimated income tax) in which the tax may be paid in four installments, the first installment shall be paid on the date prescribed for the payment of the tax, the second installment shall be paid on or before 3 months, the third installment on or before 6 months, and the fourth installment on or before 9 months, after such date. (2) Two installments. In any case (other than payment of estimated income tax) in which the tax may be paid in two installments, the first installment shall be paid on the date prescribed for the payment of the tax, and the second installment shall be paid on or before 3 months after such date. (c) Proration of deficiency to installments. If an election has been made to pay the tax imposed by chapter 1 in installments and a deficiency has been assessed, the deficiency shall be prorated to such installments. Except as provided in section 6861 (relating to jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary or his delegate. (d) Acceleration of payment. If any installment (other than an installment of estimated income tax) is not paid on or before the date fixed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary or his delegate. (Aug. 16, 1954, ch. 736, 68A Stat. 757; Sept. 1, 1954, ch. 1212, § 3, 68 Stat. 1130.) AMENDMENTS 1954 Subsec. (a)(3). Act Sept. 1, 1954 repealed subsec. (a) (3). EFFECTIVE DATE OF 1954 AMENDMENT Section 3 of act Sept. 1, 1954, provided in part that the repeal of subsec. (a)(3) shall be effective with respect to taxable year 1955 and succeeding taxable years. CROSS REFERENCES Overpayment of installment, see section 6403 of this title. § 6153. Installment payments of estimated income tax by individuals. (a) General rule. The amount of estimated tax (as defined in section 6015 (c)) with respect to which a declaration is required under section 6015 shall be paid as follows: (1) If the declaration is filed on or before April 15 of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid at the time of the filing of the declaration, the second and third on June 15 and September 15, respectively, of the taxable year, and the fourth on January 15 of the succeeding taxable year. (2) If the declaration is filed after April 15 and not after June 15 of the taxable year, and is not required by section 6073 (a) to be filed on or before April 15 of the taxable year, the estimated tax shall be paid in three equal installments. The first installment shall be paid at the time of the filing of the declaration, the second on September 15 of the taxable year, and the third on January 15 of the succeeding taxable year. (3) If the declaration is filed after June 15 and not after September 15 of the taxable year, and is not required by section 6073 (a) to be filed on or before June 15 of the taxable year, the estimated tax shall be paid in two equal installments. The first installment shall be paid at the time of the filing of the declaration, and the second on January 15 of the succeeding taxable year. (4) If the declaration is filed after September 15 of the taxable year, and is not required by section 6073 (a) to be filed on or before September 15 of the taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration. (5) If the declaration is filed after the time prescribed in section 6073 (a) (including cases in which an extension of time for filing the declaration has been granted under section 6081), paragraphs (2), (3), and (4) of this subsection shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 6073 (a), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. (b) Farmers or fishermen. If an individual referred to in section 6073(b) (relating to income from farming or fishing) makes a declaration of estimated tax after September 15 of the taxable year and on or before January 15 of the succeeding taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration. (c) Amendments of declaration. If any amendment of a declaration is filed, the remaining installments, if any, shall be ratably increased or decreased, as the case may be, to reflect the increase or decrease, as the case may be, in the estimated tax by reason of such amendment, and if any amendment is made after September 15 of the taxable year, any increase in the estimated tax by reason thereof shall be paid at the time of making such amendment. (d) Application to short taxable years. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate. (e) Fiscal years. In the application of this section to the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months which correspond thereto. (f) Installments paid in advance. At the election of the individual, any installment of the estimated tax may be paid prior to the date prescribed for its payment. (Aug. 16, 1954, ch. 736, 68A Stat. 758; Sept. 25, 1962, Pub. L. 87-682, § 1 (a) (3), (c), 76 Stat. 575.) AMENDMENTS 1962 Subsec. (b). Pub. L. 87-682 inserted "or fishing" following "from farming" in the text, and “or fishermen” in the catchline. EFFECTIVE DATE OF 1962 AMENDMENT Amendment of section by Pub. L. 87-682 effective with respect to taxable years beginning after Dec. 31, 1962, see section 2 of Pub. L. 87-682, set out as a note under section 6015 of this title. CROSS REFERENCES Additions to tax for failure by individual to pay estimated income tax, see section 6654 of this title. Overpayment of installment, see section 6403 of this title. Payment of estimated income tax, see section 6315 of this title. § 6154. Installment payments of estimated income tax by corporations. (a) Amount and time for payment of each installment. The amount of estimated tax (as defined in section 6016(b) with respect to which a declaration is required under section 6016 shall be paid as follows: (1) Payment in 4 installments. If the declaration is filed on or before the 15th day of the 4th month of the taxable year, the estimated tax shall be paid in 4 installments. The amount and time for payment of each install 1967. 1968. 1969. 1970 or any subsequent year.. (2) Payment in 3 installments. 9 1401122 1404122 333333 3333333 25 25 25 25 9 25 25 25 25 19 19 25 25 25 25 25 25 25 25 1970 or any subsequent year.. (5) Late filing. If the declaration is filed after the time prescribed in section 6074(a) (determined without regard to any extension of time for filing the declaration under section 6081), paragraphs (2), (3), and (4) of this subsection shall not apply, and there shall be paid at the time of such filing all installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section 6074(a), and the remaining installments shall be paid at the times at which, and in the amounts in which, they would have been payable if the declaration had been so filed. (b) Amendment of declaration. If any amendment of a declaration is filed, the amount of each remaining installment (if any) shall be the amount which would have been payable if the new estimate had been made when the first estimate for the taxable year was made, increased or decreased (as the case may be), by the amount computed by dividing (1) the difference between (A) the amount of estimated tax required to be paid before the date on which the amendment is made, and (B) the amount of estimated tax which would have been required to be paid before such date if the new estimate had been made when the first estimate was made, by (2) the number of installments remaining to be paid on or after the date on which the amendment is made. (c) Application to short taxable year. The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate. (d) Installments paid in advance. At the election of the corporation, any installment of the estimated tax may be paid before the date prescribed for its payment. (Aug. 16, 1954, ch. 736, 68A Stat. 760; Feb. 26, 1964, Pub. L. 88-272, title I, § 122(a), 78 Stat. 25.) AMENDMENTS 1964 Subsec. (a). Pub. L. 88-272 combined former subsecs. (a) and (b) into a new subsec. (a) and amended such subsection generally to provide that over the seven year period of 1964-70, the former system of paying two quarterly installments with respect to part of the tax liability in excess of $100,000 in the year in which the liability arises, will be changed by graduated steps into a pay-as-you-go system wherein corporations will pay all of their tax liability in excess of $100,000, by any of the four methods required by section 6074 (a), in the year in which it arises, and added par. (5) relating to late filing. Subsec. (b). Pub. L. 88-272 redesignated former subsec. (c) as (b), and amended the provisions generally to conform to the provisions of subsec. (a), providing that instead of ratably increasing or decreasing payments on the 15th day of the 12th month to adjust for any amendment, the changes must be arrived at by dividing the difference between the original estimate and the amended estimate, by the number of installments remaining to be paid on or after the date the amendment is made. Former subsec. (b) was combined with former subsec. (a), and amended generally. Subsec. (c). Pub. L. 88-272 redesignated former subsec. (d) as (c). Former subsec. (c) redesignated (b). Subsec. (d). Pub. L. 88-272 redesignated former subsec. (e) as (d). Former subsec. (d) redesignated (c). EFFECTIVE DATE OF 1964 AMENDMENT Amendment of section by Pub. L. 88-272, except for purpose of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title. (3) the third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and (4) the fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred. (c) Proration of additional tax to installments. If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary or his delegate. (d) Acceleration of payments. If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary or his delegate. (e) Section inapplicable to certain liabilities. This section shall not apply to any liability for tax incurred in (1) April, May, or June of any year, or (2) July, August, or September of 1972. (Added Pub. L. 87-61, title II, § 203(c) (1), June 29, 1961, 75 Stat. 124.) EFFECTIVE DATE Section effective on July 1, 1961, see section 208 of Pub. L. 87-61, set out as a note under section 4041 of this title. § 6157. Payment of taxes under provisions of the Tariff Act. For collection under the provisions of the Tariff Act of 1930 of the taxes imposed by section 4501 (b), and subchapters A, B, C, D, and E of chapter 38, see sections 4504 and 4601, respectively. (Aug. 16, 1954, ch. 736, § 6157, formerly § 6156, 68A Stat. 761, renumbered June 29, 1961, Pub. L. 87-61, title II, § 203 (c) (1), 75 Stat. 125.) Subchapter B.-Extensions of Time for Payment Sec. 6161. Extension of time for paying tax. 6162. Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property. 6164. Extension of time for payment of taxes by corporations expecting carrybacks. 6165. Bonds where time to pay tax or deficiency has been extended. 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business. AMENDMENTS 1958-Pub. L. 85-866, title II, § 206(b), Sept. 2, 1958, 72 Stat. 1684, added item 6166. |