26
PUBLIC LAW 88-272-FEB. 26, 1964
[78 STAT.
and time for payment of each installment shall be (leterniine<l in accordance with the following table: The following percentages of the estimated tax shall be paid on the 15th day of the—
"If the taxable year begins in—
4th month
Post, p. 28. 26 USC 6074.
9th month
1 4 9 14 19 22 26
1964 19651966 1967 1968 1969 1970 or any subsequent year
6th month
1 4 9 14 19 22 25
25 25 25 25 25 25 25
12th month
25 25 25 25 25 25 25
"(2) PAYMENT I N 3 INSTALLMENTS.—If the declaration is filed after the 15th day of the 4th month and not after the 15th day of the Gth month of the taxable year, and is not required by section 6074(a) to be filed on or before the 15th day of such 4th month, the estimated tax shall be paid in 3 installments. The amount and time for payment of each installment shall be determined in accordance with the following table: The following percentages of the estimated tax Siall be paid on the 15th day of the—
"If the taxable year begins in—
6th month 9th month 12t}i month
1964 1965 1966 1967 1968 1969 1970 or any subsequent year
25>'3
12 _-
18/3 25/3 29/3 33/3
26>i 28 29?^ 31/3
32/, 33)^
25>^ 26y3 28 29% 31H 32>^ 33H
"(3) PAYMENT I N 2 INSTALLMENTS.—If the declaration of estimated tax is filed after the 15th day of the 6th month and not after the 15th day of the 9th month of the taxable year, and is not required by section 6074(a) to be filed on or before the 15th day of such 6th month, the estimated tax shall be paid in 2 installments. The amount and time for payment of each installment shall be determined in accordance with the following table: The following percentages of the estimated tax shall be paid on the 15th day of the—
"If the taxable year begins in—
9th month 12th mouth
1964 1965 1966 1967 1968 1969 1970 or any subsequent year
- _-- -- --
26 29 34 39 44 47 50
26 29 34 39 44 47 50
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