26 U.S.C. § 6154
Repealed. Pub. L. 100–203, title X, § 10301(b)(1), Dec. 22, 1987, 101 Stat. 1330–429]
[repealed]
Notes of Decisions
Cited in 7
cases, 1957–1985 · leading case: In Re Sapphire S.S. Lines, Inc., Debtor. Internal Revenue Serv. v. Tr., Sapphire S.S. Lines, Inc., 762 F.2d 13 (2d Cir. 1985).
In Re Sapphire S.S. Lines, Inc., Debtor. Internal Revenue Serv. v. Tr., Sapphire S.S. Lines, Inc., 762 F.2d 13 (2d Cir. 1985). “On appeal, appellant contends that the district court erred in holding that a trustee of an estate of a corporation in bankruptcy is liable for the payment of estimated corporate income taxes pursuant to 26 U.S.C. § 6154 (1982) and penalties for failure to pay estimated income…”
Evans Cooperage Co., Inc. v. United States, 712 F.2d 199 (5th Cir. 1983). “26 U.S.C. §§ 6154 , 6655. Its claim for refund being denied, Evans sues to recover the penalty as erroneously assessed and collected.”
A.O. Smith Corp. v. United States, 691 F.2d 1220 (7th Cir. 1982). “26 U.S.C. § 6154 (b). Not only can we think of no feature of the recapture of investment tax credits that suggests it should be treated differently from other events that increase tax liability, and with it the amount of estimated taxes that must be paid; but A.”
Trunkline Gas Co. v. Fed. Power Comm'n, 247 F.2d 159 (5th Cir. 1957). “The Examiner stated: “In prior cases the Commission has allowed prepayments as a part of working capital” and appended to that a footnote reference to eases beginning with Matter of Chicago District Electric Generating Corporation, 2 PPG 412, 425 and ending with Matters of…”
Ram Forge & Steel, Inc. v. United States, 527 F. Supp. 110 (S.D. Tex. 1981). “26 U.S.C. § 6154 (a) requires a corporation to make payments of estimated tax if such tax, less its temporary estimated tax exemption, “can reasonably be expected to be forty dollars or more.”
Sifco Indus., Inc. v. United States, 586 F. Supp. 335 (N.D. Ohio 1984). “Title 26 U.S.C. § 6154 (a) requires installment payments of estimated taxes to be paid by corporations that are “subject to taxation under section 11 or 1201(a), or subchapter L of chapter 1 [relating to insurance companies] ____ if its estimated tax for such taxable year can…”
Internal Revenue Serv. v. Tr., Sapphire S.S. Lines, Inc. (In re Sapphire S.S. Lines, Inc.), 44 B.R. 271 (S.D.N.Y. 1984). “The Issue The issue that must be resolved was elegently argued by skilled counsel and may be stated simply: Is a non-operating trustee of a bankrupt corporation liable for the payment of estimated corporate income taxes pursuant to 26 U.S.C. § 6154 and penalties for failure to…”
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