# Pub. L. 102-244: changes to the Internal Revenue Code

1992-02-07, 106 Stat. 4. Source: <https://www.govinfo.gov/link/plaw/102/public/244>.

## Legislative history

- Bill: [H.R. 4095](https://www.congress.gov/bill/102nd-congress/house-bill/4095)

## § 6655: Failure by corporation to pay estimated income tax

- § 6655(d): Pub. L. 102–244, amended table generally, substituting a single entry “1993 through 1996 . . . . . 95” for former arrangement under which years after 1992 were covered by two table entries: “1993 or 1994 . . . . . 94” and “1995 or 1996 . . . . . 95”.