U.S. Code » Title 26 » Subtitle Subtitle C— Employment Taxes › Chapter CHAPTER 23— FEDERAL UNEMPLOYMENT TAX ACT

26 U.S.C. § 207

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[Effective Dates] (a) Except as provided in subsection (b)—“(1) in applying section 203, no extended benefit period may begin with a week beginning before January 1, 1972; and“(2) section 204 shall apply only with respect to weeks of unemployment beginning after December 31, 1971.“(b)(1) In the case of a State law approved under section 3304(a)(11) of the Internal Revenue Code of 1986, such State law may also provide that an extended benefit period may begin with a week established pursuant to such law which begins earlier than January 1, 1972, but not earlier than 60 days after the date of the enactment of this Act [Aug. 10, 1970].“(2) For purposes of paragraph (1) with respect to weeks beginning before January 1, 1972, the extended benefit period for the State shall be determined under section 203(a) solely by reference to the State ‘on’ indicator and the State ‘off’ indicator.“(3) In the case of a State law containing a provision described in paragraph (1), section 204 shall also apply with respect to weeks of unemployment in extended benefit periods determined pursuant to paragraph (1).“(c) Section 3304(a)(11) of the Internal Revenue Code of 1986 (as added by section 206) shall not be a requirement for the State law of any State—“(1) in the case of any State the legislature of which does not meet in a regular session which closes during the calendar year 1971, with respect to any week of unemployment which begins prior to July 1, 1972; or“(2) in the case of any other State, with respect to any week of unemployment which begins prior to January 1, 1972.
Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1939–2022 · leading case: Brown v. Ford Storage & Moving Co., 224 P.3d 593 (Kan. Ct. App. 2010).
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Brown v. Ford Storage & Moving Co., 224 P.3d 593 (Kan. Ct. App. 2010). “” 26 U.S.C. § 207 (a)(1). To be “an enterprise engaged in commerce or in the production of goods for commerce” under 29 U.”
New World Life Ins. Co. v. United States, 26 F. Supp. 444 (Ct. Cl. 1939). “The provisions of section 203 (a) (2) are entirely unlike the provisions of section 208 (c) (1) (A) of the Revenue Acts of 1928 and 1932, 26 U.S.C.A. § 207 (c) (1) (A) permitting “Mutual Insurance Companies other than Life” to deduct the net addition required by law to reserve…”
Brown v. Ford Storage & Moving Co., Inc., 224 P.3d 593 (Kan. Ct. App. 2010). “" 26 U.S.C. § 207 (a)(1). To be "an enterprise engaged in commerce or in the production of goods for commerce" under 29 U.”
Penn Mut. Indem. Co. v. Comm'r, 277 F.2d 16 (3rd Cir. 1960). “The second has to do with the constitutionality of the tax imposed by Section 207(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C. § 207 (a)(2). The jurisdictional question will not concern us long because the Commissioner, although raising the question in the Tax Court,…”
Philadelphia Mfrs. Mut. Ins. v. Comm'r, 284 F.2d 296 (3rd Cir. 1960). “The Tax Court upheld the Commissioner’s decision that it should be taxed under Section 207 of the 1939 Code, 26 U.S. C.A. § 207 (the counterpart of Section 821 of the 1954 Code, 26 U.”
Guo v. Nat'l Endowment for Democracy (D.D.C. 2022). “Specifically, Si alleges that Defendants violated 26 U.S.C. § 207 (a), which requires payment at an enhanced rate for an employee’s overtime hours.”
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