26 U.S.C. § 6658
Coordination with title 11
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6658, Coordination with title 11, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464230
- Permanent ID
ys:prov:464230@1- SHA-256
425ab00cc30be8d87c994facfe7a3c182d08356e4934656c8448b63594204e12
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Full text
No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—
if—
Subsection (a) shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Bankruptcy Tax Act of 1980House: no recorded tallySenate: no recorded tally