Tax payment with interest under the recovery provision counts if made before filing the return, clarifying return compliance timing. An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if paid on or before the date of furnishing the return, thereby clarifying the timing condition for return compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax payment with interest under the recovery provision counts if made before filing the return, clarifying return compliance timing.
An amendment inserts an Explanation clause treating payment of the tax together with any interest payable under the recovery provision as effective if paid on or before the date of furnishing the return, thereby clarifying the timing condition for return compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.