117 STAT. 768
Effective date.
PUBLIC LAW 108–27—MAY 28, 2003
Commonwealth of the Northern Mariana Islands, and American Samoa. ‘‘(g) REPEAL.—Effective as of October 1, 2004, this title is repealed.’’.
TITLE V—CORPORATE ESTIMATED TAX PAYMENTS FOR 2003 SEC. 501. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
Notwithstanding section 6655 of the Internal Revenue Code of 1986, 25 percent of the amount of any required installment of corporate estimated tax which is otherwise due in September 2003 shall not be due until October 1, 2003. Approved May 28, 2003.
LEGISLATIVE HISTORY—H.R. 2 (S. 2) (S. 1054): HOUSE REPORTS: Nos. 108–94 (Comm. on Ways and Means) and 108–126 (Comm. of Conference). CONGRESSIONAL RECORD, Vol. 149 (2003): May 9, considered and passed House. May 14, 15, considered and passed Senate, amended, in lieu of S. 1054. May 22, House agreed to conference report. May 23, Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 39 (2003): May 28, Presidential remarks.
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