2021—Subsec. (a). Pub. L. 116–283, § 8240(e)(1), substituted “October 15” for “April 15 and October 15”.

Subsec. (b)(2). Pub. L. 116–283, § 8240(e)(2)(A), substituted “the previous fiscal year” for “the 2 fiscal-year quarters preceding such assessment”.

Subsec. (b)(3). Pub. L. 116–283, § 8240(e)(2)(B), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

Subsec. (b)(4). Pub. L. 116–283, § 8240(e)(2)(C), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

Subsec. (b)(5). Pub. L. 116–283, § 8240(e)(2)(D), substituted “such fiscal year” for “such 2 fiscal-year quarters”.

2018—Pub. L. 115–282, § 122(b), renumbered section 2906 of this title as this section.

Subsec. (a). Pub. L. 115–282, § 123(b)(2), substituted “section 5103(f)” for “section 2903(f)”.