Section, added [Pub. L. 100–647, title VI, § 6077(a)], Nov. 10, 1988, [102 Stat. 3707]; amended [Pub. L. 101–239, title VII, § 7816(n)], Dec. 19, 1989, [103 Stat. 2422]; [Pub. L. 115–97, title I, § 12001(b)(8)(B)], Dec. 22, 2017, [131 Stat. 2093], related to special estimated tax payments.
Effective Date of Repeal[Pub. L. 115–97, title I, § 13516(b)], Dec. 22, 2017, [131 Stat. 2144], provided that: “The amendments made by this section [repealing this section] shall apply to taxable years beginning after December 31, 2017.”