due date
Defined in 4 places across 2 titles of the United States Code.
The terms “due date” and “required installment” have the meanings given such terms by subsection (j).
Same definition in 2 sections
- 2008–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · under this section
- 2008–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · under this section
For purposes of this subsection, the term “due date” means the date prescribed by law (determined without regard to extensions) for filing the return of the tax imposed by this chapter for the taxable year.
Source
- 1994–present26 U.S.C. § 1291Internal Revenue Code · Interest on tax deferral · for purposes of this section
The terms "due date" and "required installment" have the meanings given such terms by subsection (f), except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under this section.
Source
- 2014–present29 U.S.C. § 1085ALabor · 1085a, 1085b, 1086. Repealed. Pub. L. 109280, title I, 101(a), Aug. 17, 2006, 120 Stat. 784 · under this section
The terms “due date” and “required installment” have the meanings given such terms by subsection (j), except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under section 430.
Source
- 2006–200826 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · under this section
The terms “due date” and “required installment” have the meanings given such terms by subsection (j), except that in the case of a payment other than a required installment, the due date shall be the date such payment is required to be made under this section.
Source
- 2007–200829 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · under this section