26 U.S. Code § 6603 - LII / Legal Information Institute
To the extent that such deposit is used by the Secretary to pay tax, for purposes of section 6601 (relating to interest on underpayments), the tax shall be treated as paid when the deposit is …
26 USC § 6603: Deposits Made to Suspend the Running of Interest on Potential Underpayments (Also: Part I, sections 6201, 6402, 6601, 6611, 6622, 301.6213-1, 31.6402-1, 301.6601-1, …
26 U.S.C. § 6603 (2023) - Deposits made to suspend ... - Justia Law
Deposits made to suspend running of interest on potential underpayments, etc. A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any tax …
Sec. 6603 deposits under the BBA audit regime - The Tax Adviser
Jul 1, 2024 · In essence, making a deposit under Sec. 6603 provides a way for partners of BBA-audited partnerships to manage their potential tax liability during the audit process, particularly …
Code Sec. 6603 | Tax Notes
Nov 21, 2025 · (a) Authority to make deposits other than as payment of tax. A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any tax imposed …
§6603. Deposits made to suspend running of interest on potential ...
Deposits made to suspend running of interest on potential underpayments, etc. A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any tax …
26 USC 6603 – Deposits made to suspend running of ... - LawServer
For purposes of this section, the term “disputable tax” means the amount of tax specified at the time of the deposit as the taxpayer’s reasonable estimate of the maximum amount of any tax …
Sec. 6603. Deposits Made To Suspend Running Of Interest On …
Deposits Made To Suspend Running Of Interest On Potential Underpayments, Etc. A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any …
Can BBA Partners Make Deposits Under IRC Section 6603?
Feb 10, 2023 · A partner of a BBA partnership under examination may make a deposit under section 6603 by remitting to the Internal Revenue Service Center at which the taxpayer is …
6603 - U.S. Code Title 26. Internal Revenue Code - FindLaw
Jan 1, 2024 · (a) Authority to make deposits other than as payment of tax. --A taxpayer may make a cash deposit with the Secretary which may be used by the Secretary to pay any tax imposed …