-CITE-
26 USC CHAPTER 66 - LIMITATIONS 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
-HEAD-
CHAPTER 66 - LIMITATIONS
-MISC1-
Subchapter Sec.(!1)
A. Limitations on assessment and collection 6501
B. Limitations on credit or refund 6511
C. Mitigation of effect of period of limitations 6521
D. Periods of limitation in judicial proceedings 6531
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6037, 6207, 7422, 7801 of
this title.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - Limitations on Assessment and
Collection 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
Subchapter A - Limitations on Assessment and Collection
-HEAD-
SUBCHAPTER A - LIMITATIONS ON ASSESSMENT AND COLLECTION
-MISC1-
Sec.
6501. Limitations on assessment and collection.
6502. Collection after assessment.
6503. Suspension of running of period of limitation.
6504. Cross references.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in section 7611 of this title.
-End-
-CITE-
26 USC Sec. 6501 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
Subchapter A - Limitations on Assessment and Collection
-HEAD-
Sec. 6501. Limitations on assessment and collection
-STATUTE-
(a) General rule
Except as otherwise provided in this section, the amount of any
tax imposed by this title shall be assessed within 3 years after
the return was filed (whether or not such return was filed on or
after the date prescribed) or, if the tax is payable by stamp, at
any time after such tax became due and before the expiration of 3
years after the date on which any part of such tax was paid, and no
proceeding in court without assessment for the collection of such
tax shall be begun after the expiration of such period. For
purposes of this chapter, the term "return" means the return
required to be filed by the taxpayer (and does not include a return
of any person from whom the taxpayer has received an item of
income, gain, loss, deduction, or credit).
(b) Time return deemed filed
(1) Early return
For purposes of this section, a return of tax imposed by this
title, except tax imposed by chapter 3, 21, or 24, filed before
the last day prescribed by law or by regulations promulgated
pursuant to law for the filing thereof, shall be considered as
filed on such last day.
(2) Return of certain employment taxes and tax imposed by chapter
3
For purposes of this section, if a return of tax imposed by
chapter 3, 21, or 24 for any period ending with or within a
calendar year is filed before April 15 of the succeeding calendar
year, such return shall be considered filed on April 15 of such
calendar year.
(3) Return executed by Secretary
Notwithstanding the provisions of paragraph (2) of section
6020(b), the execution of a return by the Secretary pursuant to
the authority conferred by such section shall not start the
running of the period of limitations on assessment and
collection.
(4) Return of excise taxes
For purposes of this section, the filing of a return for a
specified period on which an entry has been made with respect to
a tax imposed under a provision of subtitle D (including a return
on which an entry has been made showing no liability for such tax
for such period) shall constitute the filing of a return of all
amounts of such tax which, if properly paid, would be required to
be reported on such return for such period.
(c) Exceptions
(1) False return
In the case of a false or fraudulent return with the intent to
evade tax, the tax may be assessed, or a proceeding in court for
collection of such tax may be begun without assessment, at any
time.
(2) Willful attempt to evade tax
In case of a willful attempt in any manner to defeat or evade
tax imposed by this title (other than tax imposed by subtitle A
or B), the tax may be assessed, or a proceeding in court for the
collection of such tax may be begun without assessment, at any
time.
(3) No return
In the case of failure to file a return, the tax may be
assessed, or a proceeding in court for the collection of such tax
may be begun without assessment, at any time.
(4) Extension by agreement
(A) In general
Where, before the expiration of the time prescribed in this
section for the assessment of any tax imposed by this title,
except the estate tax provided in chapter 11, both the
Secretary and the taxpayer have consented in writing to its
assessment after such time, the tax may be assessed at any time
prior to the expiration of the period agreed upon. The period
so agreed upon may be extended by subsequent agreements in
writing made before the expiration of the period previously
agreed upon.
(B) Notice to taxpayer of right to refuse or limit extension
The Secretary shall notify the taxpayer of the taxpayer's
right to refuse to extend the period of limitations, or to
limit such extension to particular issues or to a particular
period of time, on each occasion when the taxpayer is requested
to provide such consent.
(5) Tax resulting from changes in certain income tax or estate
tax credits
For special rules applicable in cases where the adjustment of
certain taxes allowed as a credit against income taxes or
estate taxes results in additional tax, see section 905(c)
(relating to the foreign tax credit for income tax purposes)
and section 2016 (relating to taxes of foreign countries,
States, etc., claimed as credit against estate taxes).
(6) Termination of private foundation status
In the case of a tax on termination of private foundation
status under section 507, such tax may be assessed, or a
proceeding in court for the collection of such tax may be begun
without assessment, at any time.
(7) Special rule for certain amended returns
Where, within the 60-day period ending on the day on which the
time prescribed in this section for the assessment of any tax
imposed by subtitle A for any taxable year would otherwise
expire, the Secretary receives a written document signed by the
taxpayer showing that the taxpayer owes an additional amount of
such tax for such taxable year, the period for the assessment of
such additional amount shall not expire before the day 60 days
after the day on which the Secretary receives such document.
(8) Failure to notify Secretary of certain foreign transfers
In the case of any information which is required to be reported
to the Secretary under section 6038, 6038A, 6038B, 6046, 6046A,
or 6048, the time for assessment of any tax imposed by this title
with respect to any event or period to which such information
relates shall not expire before the date which is 3 years after
the date on which the Secretary is furnished the information
required to be reported under such section.
(9) Gift tax on certain gifts not shown on return
If any gift of property the value of which (or any increase in
taxable gifts required under section 2701(d) which) is required
to be shown on a return of tax imposed by chapter 12 (without
regard to section 2503(b)), and is not shown on such return, any
tax imposed by chapter 12 on such gift may be assessed, or a
proceeding in court for the collection of such tax may be begun
without assessment, at any time. The preceding sentence shall not
apply to any item which is disclosed in such return, or in a
statement attached to the return, in a manner adequate to apprise
the Secretary of the nature of such item.
(d) Request for prompt assessment
Except as otherwise provided in subsection (c), (e), or (f), in
the case of any tax (other than the tax imposed by chapter 11 of
subtitle B, relating to estate taxes) for which return is required
in the case of a decedent, or by his estate during the period of
administration, or by a corporation, the tax shall be assessed, and
any proceeding in court without assessment for the collection of
such tax shall be begun, within 18 months after written request
therefor (filed after the return is made and filed in such manner
and such form as may be prescribed by regulations of the Secretary)
by the executor, administrator, or other fiduciary representing the
estate of such decedent, or by the corporation, but not after the
expiration of 3 years after the return was filed. This subsection
shall not apply in the case of a corporation unless -
(1)(A) such written request notifies the Secretary that the
corporation contemplates dissolution at or before the expiration
of such 18-month period, (B) the dissolution is in good faith
begun before the expiration of such 18-month period, and (C) the
dissolution is completed;
(2)(A) such written request notifies the Secretary that a
dissolution has in good faith been begun, and (B) the dissolution
is completed; or
(3) a dissolution has been completed at the time such written
request is made.
(e) Substantial omission of items
Except as otherwise provided in subsection (c) -
(1) Income taxes
In the case of any tax imposed by subtitle A -
(A) General rule
If the taxpayer omits from gross income an amount properly
includible therein which is in excess of 25 percent of the
amount of gross income stated in the return, the tax may be
assessed, or a proceeding in court for the collection of such
tax may be begun without assessment, at any time within 6 years
after the return was filed. For purposes of this subparagraph -
(i) In the case of a trade or business, the term "gross
income" means the total of the amounts received or accrued
from the sale of goods or services (if such amounts are
required to be shown on the return) prior to diminution by
the cost of such sales or services; and
(ii) In determining the amount omitted from gross income,
there shall not be taken into account any amount which is
omitted from gross income stated in the return if such amount
is disclosed in the return, or in a statement attached to the
return, in a manner adequate to apprise the Secretary of the
nature and amount of such item.
(B) Constructive dividends
If the taxpayer omits from gross income an amount properly
includible therein under section 551(b) (relating to the
inclusion in the gross income of United States shareholders of
their distributive shares of the undistributed foreign personal
holding company income), the tax may be assessed, or a
proceeding in court for the collection of such tax may be begun
without assessment, at any time within 6 years after the return
was filed.
(2) Estate and gift taxes
In the case of a return of estate tax under chapter 11 or a
return of gift tax under chapter 12, if the taxpayer omits from
the gross estate or from the total amount of the gifts made
during the period for which the return was filed items includible
in such gross estate or such total gifts, as the case may be, as
exceed in amount 25 percent of the gross estate stated in the
return or the total amount of gifts stated in the return, the tax
may be assessed, or a proceeding in court for the collection of
such tax may be begun without assessment, at any time within 6
years after the return was filed. In determining the items
omitted from the gross estate or the total gifts, there shall not
be taken into account any item which is omitted from the gross
estate or from the total gifts stated in the return if such item
is disclosed in the return, or in a statement attached to the
return, in a manner adequate to apprise the Secretary of the
nature and amount of such item.
(3) Excise taxes
In the case of a return of a tax imposed under a provision of
subtitle D, if the return omits an amount of such tax properly
includible thereon which exceeds 25 percent of the amount of such
tax reported thereon, the tax may be assessed, or a proceeding in
court for the collection of such tax may be begun without
assessment, at any time within 6 years after the return is filed.
In determining the amount of tax omitted on a return, there shall
not be taken into account any amount of tax imposed by chapter
41, 42, 43, or 44 which is omitted from the return if the
transaction giving rise to such tax is disclosed in the return,
or in a statement attached to the return, in a manner adequate to
apprise the Secretary of the existence and nature of such item.
(f) Personal holding company tax
If a corporation which is a personal holding company for any
taxable year fails to file with its return under chapter 1 for such
year a schedule setting forth -
(1) the items of gross income and adjusted ordinary gross
income, described in section 543, received by the corporation
during such year, and
(2) the names and addresses of the individuals who owned,
within the meaning of section 544 (relating to rules for
determining stock ownership), at any time during the last half of
such year more than 50 percent in value of the outstanding
capital stock of the corporation,
the personal holding company tax for such year may be assessed, or
a proceeding in court for the collection of such tax may be begun
without assessment, at any time within 6 years after the return for
such year was filed.
(g) Certain income tax returns of corporations
(1) Trusts or partnerships
If a taxpayer determines in good faith that it is a trust or
partnership and files a return as such under subtitle A, and if
such taxpayer is thereafter held to be a corporation for the
taxable year for which the return is filed, such return shall be
deemed the return of the corporation for purposes of this
section.
(2) Exempt organizations
If a taxpayer determines in good faith that it is an exempt
organization and files a return as such under section 6033, and
if such taxpayer is thereafter held to be a taxable organization
for the taxable year for which the return is filed, such return
shall be deemed the return of the organization for purposes of
this section.
(3) DISC
If a corporation determines in good faith that it is a DISC (as
defined in section 992(a)) and files a return as such under
section 6011(c)(2) and if such corporation is thereafter held to
be a corporation which is not a DISC for the taxable year for
which the return is filed, such return shall be deemed the return
of a corporation which is not a DISC for purposes of this
section.
(h) Net operating loss or capital loss carrybacks
In the case of a deficiency attributable to the application to
the taxpayer of a net operating loss carryback or a capital loss
carryback (including deficiencies which may be assessed pursuant to
the provisions of section 6213(b)(3)), such deficiency may be
assessed at any time before the expiration of the period within
which a deficiency for the taxable year of the net operating loss
or net capital loss which results in such carryback may be
assessed.
(i) Foreign tax carrybacks
In the case of a deficiency attributable to the application to
the taxpayer of a carryback under section 904(c) (relating to
carryback and carryover of excess foreign taxes) or under section
907(f) (relating to carryback and carryover of disallowed oil and
gas extraction taxes), such deficiency may be assessed at any time
before the expiration of one year after the expiration of the
period within which a deficiency may be assessed for the taxable
year of the excess taxes described in section 904(c) or 907(f)
which result in such carryback.
(j) Certain credit carrybacks
(1) In general
In the case of a deficiency attributable to the application to
the taxpayer of a credit carryback (including deficiencies which
may be assessed pursuant to the provisions of section
6213(b)(3)), such deficiency may be assessed at any time before
the expiration of the period within which a deficiency for the
taxable year of the unused credit which results in such carryback
may be assessed, or with respect to any portion of a credit
carryback from a taxable year attributable to a net operating
loss carryback, capital loss carryback, or other credit carryback
from a subsequent taxable year, at any time before the expiration
of the period within which a deficiency for such subsequent
taxable year may be assessed.
(2) Credit carryback defined
For purposes of this subsection, the term "credit carryback"
has the meaning given such term by section 6511(d)(4)(C).
(k) Tentative carryback adjustment assessment period
In a case where an amount has been applied, credited, or refunded
under section 6411 (relating to tentative carryback and refund
adjustments) by reason of a net operating loss carryback, a capital
loss carryback, or a credit carryback (as defined in section
6511(d)(4)(C)) to a prior taxable year, the period described in
subsection (a) of this section for assessing a deficiency for such
prior taxable year shall be extended to include the period
described in subsection (h) or (j), whichever is applicable; except
that the amount which may be assessed solely by reason of this
subsection shall not exceed the amount so applied, credited, or
refunded under section 6411, reduced by any amount which may be
assessed solely by reason of subsection (h) or (j), as the case may
be.
(l) Special rule for chapter 42 and similar taxes
(1) In general
For purposes of any tax imposed by section 4912, by chapter 42
(other than section 4940), or by section 4975, the return
referred to in this section shall be the return filed by the
private foundation, plan, trust, or other organization (as the
case may be) for the year in which the act (or failure to act)
giving rise to liability for such tax occurred. For purposes of
section 4940, such return is the return filed by the private
foundation for the taxable year for which the tax is imposed.
(2) Certain contributions to section 501(c)(3) organizations
In the case of a deficiency of tax of a private foundation
making a contribution in the manner provided in section
4942(g)(3) (relating to certain contributions to section
501(c)(3) organizations) attributable to the failure of a section
501(c)(3) organization to make the distribution prescribed by
section 4942(g)(3), such deficiency may be assessed at any time
before the expiration of one year after the expiration of the
period within which a deficiency may be assessed for the taxable
year with respect to which the contribution was made.
(3) Certain set-asides described in section 4942(g)(2)
In the case of a deficiency attributable to the failure of an
amount set aside by a private foundation for a specific project
to be treated as a qualifying distribution under the provisions
of section 4942(g)(2)(B)(ii), such deficiency may be assessed at
any time before the expiration of 2 years after the expiration of
the period within which a deficiency may be assessed for the
taxable year to which the amount set aside relates.
(m) Deficiencies attributable to election of certain credits
The period for assessing a deficiency attributable to any
election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or
51(j) (or any revocation thereof) shall not expire before the date
1 year after the date on which the Secretary is notified of such
election (or revocation).
(n) Cross references
(1) For period of limitations for assessment and collection
in the case of a joint income return filed after separate
returns have been filed, see section 6013(b)(3) and (4).
(2) For extension of period in the case of partnership items
(as defined in section 6231(a)(3)), see section 6229.
(3) For declaratory judgment relating to treatment of items
other than partnership items with respect to an oversheltered
return, see section 6234.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 803; Pub. L. 85-859, title I,
Sec. 165(a), Sept. 2, 1958, 72 Stat. 1313; Pub. L. 85-866, title I,
Secs. 80, 81, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 86-69, Sec.
3(g), June 25, 1959, 73 Stat. 140; Pub. L. 86-780, Sec. 3(c), Sept.
14, 1960, 74 Stat. 1013; Pub. L. 87-794, title III, Sec. 317(c),
Oct. 11, 1962, 76 Stat. 890; Pub. L. 87-834, Sec. 2(e)(1), Oct. 16,
1962, 76 Stat. 971; Pub. L. 87-858, Sec. 3(b)(4), Oct. 23, 1962, 76
Stat. 1137; Pub. L. 88-272, title II, Sec. 225(k)(6), Feb. 26,
1964, 78 Stat. 94; Pub. L. 88-571, Sec. 3(b), Sept. 2, 1964, 78
Stat. 857; Pub. L. 89-44, title VIII, Sec. 810(a), (b), June 21,
1965, 79 Stat. 169; Pub. L. 89-721, Secs. 2(f), 3(a), Nov. 2, 1966,
80 Stat. 1150, 1151; Pub. L. 89-809, title I, Sec. 105(f)(3), Nov.
13, 1966, 80 Stat. 1568; Pub. L. 90-225, Sec. 2(c), Dec. 27, 1967,
81 Stat. 731; Pub. L. 91-172, title I, Sec. 101(g)(1)-(3), title V,
Sec. 512(e)(1), Dec. 30, 1969, 83 Stat. 525, 639; Pub. L. 91-614,
title I, Sec. 102(d)(8), Dec. 31, 1970, 84 Stat. 1842; Pub. L.
92-178, title V, Sec. 504(c), title VI, Sec. 601(d)(1), (e)(2),
Dec. 10, 1971, 85 Stat. 551, 558, 560; Pub. L. 93-406, title II,
Sec. 1016(a)(14), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455,
title X, Secs. 1031(b)(5), 1035(d)(3), title XIII, Secs. 1302(b),
1307(d)(2)(F)(vi), title XIX, Sec. 1906(b)(13)(A), title XXI, Sec.
2107(g)(2)(A), Oct. 4, 1976, 90 Stat. 1623, 1633, 1714, 1728, 1834,
1904; Pub. L. 95-30, title II, Sec. 202(d)(4)(A), (5)(B), May 23,
1977, 91 Stat. 149, 151; Pub. L. 95-227, Sec. 4(d)(4), (5), Feb.
10, 1978, 92 Stat. 23; Pub. L. 95-600, title II, Sec. 212(a), title
III, Sec. 321(b)(2), title V, Sec. 504(b)(3), title VII, Secs.
701(t)(3)(A), 703(n), (p)(2), Nov. 6, 1978, 92 Stat. 2818, 2835,
2881, 2912, 2943, 2944; Pub. L. 95-628, Sec. 8(c)(1), Nov. 10,
1978, 92 Stat. 3631; Pub. L. 96-222, title I, Secs. 102(a)(2)(A),
103(a)(6)(G)(x), Apr. 1, 1980, 94 Stat. 208, 210; Pub. L. 96-223,
title I, Sec. 101(g)(1), Apr. 2, 1980, 94 Stat. 253; Pub. L.
97-248, title IV, Sec. 402(c)(5), Sept. 3, 1982, 96 Stat. 667; Pub.
L. 98-369, div. A, title I, Secs. 131(d)(2), 163(b)(1), title II,
Sec. 211(b)(24), title III, Sec. 314(a)(3), title IV, Secs. 447(a),
474(r)(39), title VII, Sec. 714(p)(2)(F), title VIII, Sec.
801(d)(14), July 18, 1984, 98 Stat. 664, 697, 757, 787, 817, 846,
965, 997; Pub. L. 99-514, title XVIII, Secs. 1810(g)(3),
1847(b)(12)-(14), Oct. 22, 1986, 100 Stat. 2828, 2857; Pub. L.
100-203, title X, Secs. 10712(c)(2), 10714(c), Dec. 22, 1987, 101
Stat. 1330-467, 1330-471; Pub. L. 100-418, title I, Sec.
1941(b)(2)(H), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647,
title I, Sec. 1008(j)(1), title IV, Sec. 4008(c)(2), Nov. 10, 1988,
102 Stat. 3445, 3653; Pub. L. 101-239, title VII, Sec.
7814(e)(2)(E), Dec. 19, 1989, 103 Stat. 2414; Pub. L. 101-508,
title XI, Secs. 11511(c)(2), 11602(b), Nov. 5, 1990, 104 Stat.
1388-485, 1388-500; Pub. L. 104-188, title I, Secs. 1702(e)(3),
1703(n)(8), 1704(j)(4)(B), Aug. 20, 1996, 110 Stat. 1870, 1877,
1882; Pub. L. 105-34, title V, Sec. 506(b), title XI, Sec. 1145(a),
title XII, Secs. 1239(e)(2), 1284(a), title XVI, Sec. 1601(g)(2),
Aug. 5, 1997, 111 Stat. 855, 985, 1028, 1038, 1092; Pub. L.
105-206, title III, Sec. 3461(b), title VI, Secs. 6007(e)(2)(A),
6023(27), July 22, 1998, 112 Stat. 764, 809, 826.)
-MISC1-
AMENDMENTS
1998 - Subsec. (c)(4). Pub. L. 105-206, Sec. 3461(b), designated
existing provisions as subpar. (A), inserted heading, and added
subpar. (B).
Subsec. (c)(9). Pub. L. 105-206, Sec. 6007(e)(2)(A), struck out
at end "The value of any item which is so disclosed may not be
redetermined by the Secretary after the expiration of the period
under subsection (a)."
Subsec. (m). Pub. L. 105-206, Sec. 6023(27), substituted
"election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or
51(j) (or any" for "election under sections 30(d)(4), 40(f), 43,
45B, or 51(j) (or any".
1997 - Subsec. (a). Pub. L. 105-34, Sec. 1284(a), inserted at end
"For purposes of this chapter, the term 'return' means the return
required to be filed by the taxpayer (and does not include a return
of any person from whom the taxpayer has received an item of
income, gain, loss, deduction, or credit)."
Subsec. (c)(8). Pub. L. 105-34, Sec. 1145(a), amended heading and
text of par. (8) generally. Prior to amendment, text read as
follows: "In the case of any tax imposed on any exchange or
distribution by reason of subsection (a), (d), or (e) of section
367, the time for assessment of such tax shall not expire before
the date which is 3 years after the date on which the Secretary is
notified of such exchange or distribution under section 6038B(a)."
Subsec. (c)(9). Pub. L. 105-34, Sec. 506(b), reenacted par. (9)
heading without change and amended text of par. (9) generally.
Prior to amendment, text read as follows: "If any gift of property
the value of which is determined under section 2701 or 2702 (or any
increase in taxable gifts required under section 2701(d)) is
required to be shown on a return of tax imposed by chapter 12
(without regard to section 2503(b)), and is not shown on such
return, any tax imposed by chapter 12 on such gift may be assessed,
or a proceeding in court for the collection of such tax may be
begun without assessment, at any time. The preceding sentence shall
not apply to any item not shown as a gift on such return if such
item is disclosed in such return, or in a statement attached to the
return, in a manner adequate to apprise the Secretary of the nature
of such item."
Subsec. (m). Pub. L. 105-34, Sec. 1601(g)(2), provided that
sections 1703(n)(8) and 1704(j)(4)(B) of Pub. L. 104-188 shall be
applied as if the reference in the directory language to the
redesignation by section 1602 referred to the redesignation by
section 1702. See 1996 Amendment note below.
Subsec. (n)(3). Pub. L. 105-34, Sec. 1239(e)(2), which directed
the addition of par. (3) to subsec. (o), was executed by adding
par. (3) to subsec. (n) to reflect the probable intent of Congress
and the redesignation of subsec. (o) as (n) by Pub. L. 104-188,
Sec. 1702(e)(3)(A). See 1996 Amendment note below.
1996 - Subsec. (m). Pub. L. 104-188, Sec. 1704(j)(4)(B),
substituted "sections 30(d)(4), 40(f)" for "section 40(f)". See
1997 Amendment note above.
Pub. L. 104-188, Sec. 1703(n)(8), substituted "45B, or 51(j)" for
"or 51(j)". See 1997 Amendment note above.
Pub. L. 104-188, Sec. 1702(e)(3), redesignated subsec. (n) as (m)
and substituted "section 40(f), 43, or 51(j)" for "section 40(f) or
51(j)".
Pub. L. 104-188, Sec. 1702(e)(3)(A), which directed in part that
subsec. (m) relating to deficiency attributable to election under
section 44B, be struck out, could not be executed because subsec.
(m) was previously repealed. See 1990 and 1988 Amendment notes for
subsec. (m) and 1984 Amendment note for subsec. (p), below.
Subsecs. (n), (o). Pub. L. 104-188, Sec. 1702(e)(3)(A),
redesignated subsec. (o) as (n). Former subsec. (n) redesignated
(m).
1990 - Subsec. (c)(9). Pub. L. 101-508, Sec. 11602(b), added par.
(9).
Subsec. (m). Pub. L. 101-508, Sec. 11511(c)(2), which directed
the substitution of "43 or 44B" for "44B" wherever appearing in
subsec. (m), could not be executed because subsec. (m) was repealed
by Pub. L. 100-418, Sec. 1941(b)(2)(H), and did not contain the
term "44B". However, such term was contained in a prior subsec. (p)
which was repealed by Pub. L. 98-369, Sec. 474(r)(39). See 1984
Amendment notes below.
1989 - Subsec. (n). Pub. L. 101-239 struck out ", 41(h)," after
"section 40(f)".
1988 - Subsec. (m). Pub. L. 100-418 struck out subsec. (m)
relating to special rules for windfall profit tax.
Subsec. (n). Pub. L. 100-647, Sec. 4008(c)(2), substituted ",
41(h), or 51(j)" for "or 51(j)".
Subsec. (o)(3). Pub. L. 100-647, Sec. 1008(j)(1), struck out par.
(3) which read as follows: "For extension of period in the case of
certain contributions in aid of construction, see section 118(c)."
1987 - Subsec. (l)(1). Pub. L. 100-203, Sec. 10714(c),
substituted "by section 4912, by chapter 42 (other than section
4940)," for "by chapter 42 (other than section 4940)".
Pub. L. 100-203, Sec. 10712(c)(2), substituted "plan, trust, or
other organization" for "plan, or trust".
1986 - Subsec. (c)(8). Pub. L. 99-514, Sec. 1810(g)(3),
substituted "exchange or distribution" for "exchange" in two
places, and "subsection (a), (d), or (e)" for "subsection (a) or
(d)".
Subsecs. (k) to (p). Pub. L. 99-514, Sec. 1847(b)(12), inserted
"(as amended by sections 211, 314, and 474 of this Act)" in
directory language of section 163(b)(1) of Pub. L. 98-369, which
resulted in no change in text but removed an ambiguity which had
resulted from failure of directory language as originally enacted
to indicate that amendments of this section by sections 211, 314,
and 474 of Pub. L. 98-369 were to be executed before the amendment
by section 163(b)(1) of Pub. L. 98-369. See 1984 Amendment notes
below.
Subsec. (k). Pub. L. 99-514, Sec. 1847(b)(14), substituted "or a
credit carryback (as defined in section 6511(d)(4)(C))" for "an
investment credit carryback, or a work incentive program carryback,
or a new employee credit carryback".
Subsecs. (n), (o). Pub. L. 99-514, Sec. 1847(b)(13), added
subsec. (n) and redesignated former subsec. (n) as (o).
1984 - Subsec. (c)(6). Pub. L. 98-369, Sec. 211(b)(24)(A),
redesignated par. (7) as (6) and struck out former par. (6) which
provided that, in the case of any tax imposed under section 802(a)
by reason of section 802(b)(3) on account of a termination of the
taxpayer as an insurance company or as a life insurance company to
which section 815(d)(2)(A) applied, or on account of a distribution
by the taxpayer to which section 815(d)(2)(B) applied such tax
could be assessed within 3 years after the return was filed
(whether or not such return was filed on or after the date
prescribed) for the taxable year for which the taxpayer ceased to
be an insurance company, the second taxable year for which the
taxpayer was not a life insurance company, or the taxable year in
which the distribution was actually made, as the case might be.
Subsec. (c)(7). Pub. L. 98-369, Sec. 447(a), added par. (7).
Pub. L. 98-369, Sec. 211(b)(24)(A), redesignated former par. (7)
as (6).
Subsec. (c)(8). Pub. L. 98-369, Sec. 131(d)(2), added par. (8).
Subsec. (g)(3). Pub. L. 98-369, Sec. 801(d)(14), substituted
"section 6011(c)(2)" for "section 6011(e)(2)".
Subsec. (k). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), redesignated subsec. (m) as (k).
Pub. L. 98-369, Sec. 211(b)(24)(B), struck out former subsec. (k)
which provided that in the case of a deficiency attributable to the
application to the taxpayer of section 815(d)(5) (relating to
reductions of policyholders surplus account of life insurance
companies for certain unused deductions), such deficiency could be
assessed at any time before the expiration of the period within
which a deficiency for the last taxable year to which the loss
described in section 815(d)(5)(A) was carried under section
812(b)(2) could be assessed.
Subsec. (l). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), redesignated subsec. (n) as (l) and
struck out former subsec. (l) which read "For period of limitations
for assessment and collection in the case of a joint income return
filed after separate returns have been filed, see section
6013(b)(3) and (4)."
Subsec. (l)(3). Pub. L. 98-369, Sec. 314(a)(3), substituted
"section 4942(g)(2)(B)(ii)" for "section 4942(g)(2)(B)(i)(II)" in
subsec. (n)(3), which was redesignated subsec. (l)(3) by Pub. L.
98-369, Sec. 163(b)(1).
Subsec. (m). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), redesignated subsec. (p) as (m).
Former subsec. (m) redesignated (k).
Subsec. (n). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), added subsec. (n). Former subsec. (n)
redesignated (l).
Subsec. (n)(3). Pub. L. 98-369, Sec. 314(a)(3), substituted
"section 4942(g)(2)(B)(ii)" for "section 4942(g)(2)(B)(i)(II)" in
subsec. (n)(3), which was redesignated subsec. (l)(3) by Pub. L.
98-369, Sec. 163(b)(1).
Subsec. (o). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), struck out subsec. (o) which read "For
extension of period in the case of partnership items (as defined in
section 6231(a)(3), see section 6229."
Subsec. (p). Pub. L. 98-369, Sec. 163(b)(1), as amended by Pub.
L. 99-514, Sec. 1847(b)(12), redesignated subsec. (p) as (m).
Pub. L. 98-369, Sec. 474(r)(39), redesignated subsec. (q) as (p).
Former subsec. (p), which related to deficiencies attributable to
an election under section 44B, was struck out.
Subsec. (q). Pub. L. 98-369, Sec. 474(r)(39), redesignated
subsec. (q) as (p).
Subsec. (q)(3). Pub. L. 98-369, Sec. 714(p)(2)(F), amended par.
(3) generally. Prior to amendment par. (3) related to partnership
items of federally registered partnerships and provided that under
regulations prescribed by the Secretary, rules similar to the rules
of subsection (o) shall apply to the tax imposed by section 4986.
1982 - Subsec. (o). Pub. L. 97-248 substituted "Special rules for
partnership items" for "Special rules for partnership items of
federally registered partnerships" in heading and, in text,
substituted cross reference to section 6229 for extension of period
in case of partnership items (as defined in section 6231(a)(3)),
for provisions that (1) in the case of any tax imposed by subtitle
A with respect to any person, the period for assessing a deficiency
attributable to any partnership item of a federally registered
partnership would not expire before the later of (A) the date which
was 4 years after the date on which the partnership return of the
federally registered partnership for the partnership taxable year
in which the item arose was filed (or, later, if the date
prescribed for filing the return), or (B) if the name or address of
such person did not appear on the partnership return, the date
which was 1 year after the date on which such information was
furnished to the Secretary in such manner and at such place as he
might prescribe by regulations, (2) for purposes of this subsec.,
the term "partnership item" meant (A) any item required to be taken
into account for the partnership taxable year under any provision
of subchapter K of chapter 1 to the extent that regulations
prescribed by the Secretary provided that for purposes of this
subtitle such item was more appropriately determined at the
partnership level than at the partner level, and (B) any other item
to the extent affected by an item described in subpar. (A), (3) the
extensions referred to in subsec. (c)(4), insofar as they related
to partnership items, could, with respect to any person, be
consented to (A) except to the extent the Secretary was otherwise
notified by the partnership, by a general partner of the
partnership, or (B) by any person authorized to do so by the
partnership in writing, and (4) for purposes of this subsec., the
term "federally registered partnership" meant, with respect to any
partnership taxable year, any partnership (A) interests in which
had been offered for sale at any time during such taxable year or a
prior taxable year in any offering required to be registered with
the Securities and Exchange Commission, or (B) which, at any time
during such taxable year or a prior taxable year, had been subject
to the annual reporting requirements of the Securities and Exchange
Commission which related to the protection of investors in the
partnership.
1980 - Subsec. (o). Pub. L. 96-222, Sec. 102(a)(2)(A),
redesignated subsec. (q), as added by section 212(a) of Pub. L.
95-600, relating to special rules for partnership items of
Federally registered partnerships, as (o). Former subsec. (o),
relating to work incentive program credit carrybacks, was repealed
by Pub. L. 95-628.
Subsec. (p). Pub. L. 96-222, Sec. 103(a)(6)(G)(X), redesignated
subsec. (q), as added by section 321(b)(2) of Pub. L. 95-600,
relating to deficiency attributable to election under section 44B,
as (p). Former subsec. (p), relating to new employee credit
carrybacks, was repealed by Pub. L. 95-628.
Subsec. (q). Pub. L. 96-223 added subsec. (q). Former subsec.
(q), as added by section 212(a) of Pub. L. 95-600, redesignated
(o). Former subsec. (q), as added by section 321(b)(2) of Pub. L.
95-600, redesignated (p).
1978 - Subsec. (e)(3). Pub. L. 95-600, Sec. 701(t)(3)(A),
substituted "43, or 44" for "or 43", which required no change in
text in view of the identical amendment by section 4(d)(4) of Pub.
L. 95-227.
Pub. L. 95-227, Sec. 4(d)(4), substituted "43, or 44" for "or
43".
Subsec. (h). Pub. L. 95-600, Sec. 703(n), (p)(2), substituted
"section 6213(b)(3)" for "section 6213(b)(2)" and struck out
provisions relating to the assessment of a deficiency attributable
to the application of a net operating loss carryback.
Subsec. (j). Pub. L. 95-628, Sec. 8(c)(1)(A), substituted in
heading "Certain credit carrybacks" for "Investment credit
carrybacks", designated existing provision as par. (1), and in par.
(1) as so designated, inserted heading "In general" and in text,
substituted "credit carryback" for "investment credit carryback" in
two places and "unused credit" for "unused investment credit",
inserted reference to other credit carryback, and substituted
reference to section 6213(b)(3) for 6213(b)(2), and added par. (2).
Pub. L. 95-600, Sec. 703(n), substituted "section 6213(b)(3)" for
"section 6213(b)(2)".
Subsec. (m). Pub. L. 95-628, Sec. 8(c)(1)(B), struck out
references to subsecs. (o) and (p) in two places.
Pub. L. 95-600, Sec. 504(b)(3), inserted "and refund" after
"tentative carryback".
Subsec. (n). Pub. L. 95-227, Sec. 4(d)(5), in heading inserted
"and similar" after "42", and in par. (1) inserted reference to
section 4975 and inserted ", plan, or trust (as the case may be)"
after "foundation".
Subsec. (o). Pub. L. 95-628, Sec. 8(c)(1)(C), struck out subsec.
(o) which related to work incentive program credit carrybacks.
Pub. L. 95-600, Sec. 703(n), substituted "section 6213(b)(3)" for
"section 6213(b)(2)".
Subsec. (p). Pub. L. 95-628, Sec. 8(c)(1)(C), struck out subsec.
(p) which related to new employee credit carrybacks.
Subsec. (q). Pub. L. 95-600, Sec. 212(a), added subsec. (q)
relating to special rules for partnership items of Federally
registered partnerships.
Pub. L. 95-600, Sec. 321(b)(2), added subsec. (q) relating to
deficiency attributable to election under section 44B.
1977 - Subsec. (m). Pub. L. 95-30, Sec. 202(d)(5)(B), inserted
references to new employee credit carrybacks and to subsec. (p).
Subsec. (p). Pub. L. 95-30, Sec. 202(d)(4)(A), added subsec. (p).
1976 - Subsecs. (b)(3), (c)(4), (d), (e)(1)(A)(ii), (2). Pub. L.
94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after
"Secretary" wherever appearing.
Subsec. (e)(3). Pub. L. 94-455, Sec. 1307(d)(2)(F)(vi),
substituted "chapter 41, 42, or 43" for "chapter 42 or 43".
Subsec. (i). Pub. L. 94-455, Secs. 1031(b)(5), 1035(d)(3),
substituted "section 904(c)" for Section 904(d)" wherever appearing
and inserted "or under section 907(f) (relating to carryback and
carryover of disallowed oil and gas extraction taxes)" after
"excess foreign taxes)" and "or 907(f)" before "which results in
such carryback".
Subsec. (n)(3). Pub. L. 94-455, Sec. 1302(b), added par. (3).
Subsec. (o). Pub. L. 94-455, Sec. 2107(g)(2)(A), inserted ", an
investment credit carryback," after "net operating loss carryback".
1974 - Subsec. (e)(3). Pub. L. 93-406 inserted reference to
chapter 43.
1971 - Subsec. (g)(3). Pub. L. 92-178, Sec. 504(c), added par.
(3).
Subsec. (m). Pub. L. 92-178, Sec. 601(e)(2), substituted "an
investment credit carryback, or a work incentive program carryback"
for "or an investment credit carryback" and inserted reference to
subsec. (o) in two places, respectively.
Subsec. (o). Pub. L. 92-178, Sec. 601(d)(1), added subsec. (o).
1970 - Subsec. (e)(2). Pub. L. 91-614 substituted "during the
period for which the return was filed" for "during the year".
1969 - Subsec. (c)(7). Pub. L. 91-172, Sec. 101(g)(2), added par.
(7).
Subsec. (e)(3). Pub. L. 91-172, Sec. 101(g)(3), inserted
provision excluding, in specified cases, chapter 42 taxes from
these considered in determining the amount of taxes omitted from a
return.
Subsec. (h). Pub. L. 91-172, Sec. 512(e)(1)(A)-(D), substituted
"loss or capital loss carrybacks" for "loss carrybacks" in heading,
"loss carryback or a capital loss carryback" for "loss carryback,"
"operating loss or net capital loss which" for "operating loss
which," "assessed. In the case of a deficiency attributable to the
application of a net operating loss carryback, such deficiency may
be assessed" for "assessed, or" and "if later than the date
prescribed by the preceding sentence" for "whichever is later".
Subsec. (j). Pub. L. 91-172, Sec. 512(e)(1)(E), substituted "loss
carryback or a capital loss carryback" for "loss carryback".
Subsec. (m). Pub. L. 91-172, Sec. 512(e)(1)(F), substituted "net
operating loss carryback, a capital loss carryback, or an
investment credit carryback" for "net operating loss carryback or
an investment credit carryback".
Subsec. (n). Pub. L. 91-172, Sec. 101(g)(1), added subsec. (n).
1967 - Subsec. (j). Pub. L. 90-225 inserted ", or, with respect
to any portion of an investment credit carryback from a taxable
year attributable to a net operating loss carryback from a
subsequent taxable year, at any time before the expiration of the
period within which a deficiency for such subsequent taxable year
may be assessed" after "the unused investment credit which results
in such carryback may be assessed."
1966 - Subsec. (b). Pub. L. 89-809 inserted reference to chapter
3 in pars. (1) and (2) and "and tax imposed by chapter 3" in
heading of par. (2).
Subsec. (j). Pub. L. 89-721, Sec. 2(f), substituted "investment
credit carryback (including deficiencies which may be assessed
pursuant to the provisions of section 6213(b)(2))" for "investment
credit carryback".
Subsec. (m). Pub. L. 89-721, Sec. 3(a), added subsec. (m).
1965 - Subsec. (b)(4). Pub. L. 89-44, Sec. 810(a), added par.
(4).
Subsec. (e). Pub. L. 89-44, Sec. 810(b)(2), substituted
"Substantial omission of items" for "Omission from gross income" in
heading.
Subsec. (e)(3). Pub. L. 89-44, Sec. 810(b)(1), added par. (3).
1964 - Subsec. (f). Pub. L. 88-272 substituted "gross income and
adjusted ordinary gross income, described in section 543" for
"gross income, described in section 543(a)".
Subsecs. (k), (l). Pub. L. 88-571 added subsec. (k) and
redesignated former subsec. (k) as (l).
1962 - Subsec. (c)(6). Pub. L. 87-858 substituted "802(a)" for
"802(a)(1)".
Subsec. (h). Pub. L. 87-794 authorized assessment of a deficiency
within 18 months after the date on which the taxpayer files in
accordance with section 172(b)(3) a copy of the certification
issued under section 317 of the Trade Expansion Act of 1962,
whichever is later.
Subsecs. (j), (k). Pub. L. 87-834 added subsec. (j) and
redesignated former subsec. (j) as (k).
1960 - Subsecs. (i), (j). Pub. L. 86-780 added subsec. (i) and
redesignated former subsec. (i) as (j).
1959 - Subsec. (c)(6). Pub. L. 86-69 added par. (6).
1958 - Subsec. (a). Pub. L. 85-859 substituted "at any time after
such tax became due and before the expiration of 3 years after the
date on which any part of such tax was paid" for "within 3 years
after such tax became due".
Subsec. (d). Pub. L. 85-866, Sec. 80(a), (b), substituted in
first sentence "subsection (c), (e), or (f)" for "subsection (c)",
designated existing clauses (1) to (3) of second sentence as clause
(1) and added clauses (2) and (3).
Subsec. (g)(2). Pub. L. 85-866, Sec. 81(a), substituted
"organization" for "corporation" wherever appearing.
Subsecs. (h), (i). Pub. L. 85-866, Sec. 81(b), added subsec. (h)
and redesignated former subsec. (h) as (i).
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3461(c), July 22, 1998, 112
Stat. 764, provided that:
"(1) In general. - The amendments made by this section [amending
this section and section 6502 of this title] shall apply to
requests to extend the period of limitations made after December
31, 1999.
"(2) Prior request. - If, in any request to extend the period of
limitations made on or before December 31, 1999, a taxpayer agreed
to extend such period beyond the 10-year period referred to in
section 6502(a) of the Internal Revenue Code of 1986, such
extension shall expire on the latest of -
"(A) the last day of such 10-year period;
"(B) December 31, 2002; or
"(C) in the case of an extension in connection with an
installment agreement, the 90th day after the end of the period
of such extension."
Amendment by section 6023(27) of Pub. L. 105-206 effective July
22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a
note under section 34 of this title.
Amendment by section 6007(e)(2)(A) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates, see section 6024 of Pub. L. 105-206, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 506(e)(2) of Pub. L. 105-34 provided that: "The amendment
made by subsection (b) [amending this section] shall apply to gifts
made in calendar years ending after the date of the enactment of
this Act [Aug. 5, 1997]."
Section 1145(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
information the due date for the reporting of which is after the
date of the enactment of this Act [Aug. 5, 1997]."
Amendment by section 1239(e)(2) of Pub. L. 105-34 applicable to
partnership taxable years ending after Aug. 5, 1997, see section
1239(f) of Pub. L. 105-34, set out as a note under section 6225 of
this title.
Section 1284(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to taxable
years beginning after the date of the enactment of this Act [Aug.
5, 1997]."
Amendment by section 1601(g)(2) of Pub. L. 105-34 effective as if
included in the provisions of the Small Business Job Protection Act
of 1996, Pub. L. 104-188, to which it relates, see section 1601(j)
of Pub. L. 105-34, set out as a note under section 23 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1702(e)(3) of Pub. L. 104-188 effective,
except as otherwise expressly provided, as if included in the
provision of the Revenue Reconciliation Act of 1990, Pub. L.
101-508, title XI, to which such amendment relates, see section
1702(i) of Pub. L. 104-188, set out as a note under section 38 of
this title.
Amendment by section 1703(n)(8) of Pub. L. 104-188 effective as
if included in the provision of the Revenue Reconciliation Act of
1993, Pub. L. 103-66, Secs. 13001-13444, to which such amendment
relates, see section 1703(o) of Pub. L. 104-188, set out as a note
under section 39 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11602(e)(2) of Pub. L. 101-508 provided that: "The
amendment made by subsection (b) [amending this section] shall
apply to gifts after October 8, 1990."
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1008(j)(1) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
Amendment by section 4008(c)(2) of Pub. L. 100-647 applicable to
taxable years beginning after Dec. 31, 1988, see section 4008(d) of
Pub. L. 100-647, set out as a note under section 41 of this title.
Amendment by Pub. L. 100-418 applicable to crude oil removed from
premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L.
100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10712(c)(2) of Pub. L. 100-203 applicable to
taxable years beginning after Dec. 22, 1987, see section 10712(d)
of Pub. L. 100-203, set out as an Effective Date note under section
4955 of this title.
Amendment by section 10714(c) of Pub. L. 100-203 applicable to
taxable years beginning after Dec. 22, 1987, see section 10714(e)
of Pub. L. 100-203, set out as an Effective Date note under section
4912 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 effective, except as otherwise
provided, as if included in the provisions of the Tax Reform Act of
1984, Pub. L. 98-369, div. A, to which such amendment relates, see
section 1881 of Pub. L. 99-514, set out as a note under section 48
of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 131(d)(2) of Pub. L. 98-369 applicable to
transfers or exchanges after Dec. 31, 1984, in taxable years ending
after such date, with special rules for certain transfers and
ruling requests before Mar. 1, 1984, see section 131(g) of Pub. L.
98-369, set out as a note under section 367 of this title.
Amendment by section 163(b)(1) of Pub. L. 98-369 applicable to
expenditures with respect to which the second taxable year
described in section 118(b)(2)(B) of this title ends after Dec. 31,
1984, see section 163(c) of Pub. L. 98-369, set out as a note under
section 118 of this title.
Amendment by section 211(b)(24) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, see section 215 of
Pub. L. 98-369, set out as an Effective Date note under section 801
of this title.
Amendment by section 314(a)(3) of Pub. L. 98-369 effective July
18, 1984, see section 314(a)(4) of Pub. L. 98-369, set out as a
note under section 4942 of this title.
Section 447(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall apply with
respect to documents received by the Secretary of the Treasury (or
his delegate) after the date of the enactment of this Act [July 18,
1984]."
Amendment by section 474(r)(39) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
Amendment by section 714(p)(2)(F) of Pub. L. 98-369 effective as
if included in the provision of the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
relates, see section 715 of Pub. L. 98-369, set out as a note under
section 31 of this title.
Amendment by section 801(d)(14) of Pub. L. 98-369 applicable to
transactions after Dec. 31, 1984, in taxable years ending after
such date, see section 805(a)(1) of Pub. L. 98-369, as amended, set
out as a note under section 245 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable
years beginning after Sept. 3, 1982, with provision for
applicability of amendment to any partnership taxable year ending
after Sept. 3, 1982, if partnership, each partner, and each
indirect partner requests such application and the Secretary of the
Treasury or his delegate consents to such application, see section
407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note
under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
Amendment by Pub. L. 96-222 effective, except as otherwise
provided, as if it had been included in the provisions of the
Revenue Act of 1978, Pub. L. 95-600, to which such amendment
relates, see section 201 of Pub. L. 96-222, set out as a note under
section 32 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-628 applicable to carrybacks arising in
taxable years beginning after Nov. 10, 1978, see section 8(d) of
Pub. L. 95-628, set out as a note under section 6511 of this title.
Section 212(c) of Pub. L. 95-600 provided that: "The amendments
made by this section [amending this section and sections 6511 and
6512 of this title] shall apply to partnership items arising in
partnership taxable years beginning after December 31, 1978."
Section 321(d)(5) of Pub. L. 95-600, as added by Pub. L. 96-222,
title I, Sec. 103(a)(6)(B), Apr. 1, 1980, 94 Stat. 209, provided
that: "The amendments made by subsection (b) [amending this section
and section 44B of this title] shall apply to taxable years
beginning after December 31, 1976."
Amendment by section 504(b)(3) of Pub. L. 95-600 applicable to
tentative refund claims filed on and after Nov. 6, 1978, see
section 504(c) of Pub. L. 95-600, set out as a note under section
6411 of this title.
Amendment by section 701(t)(3)(A) of Pub. L. 95-600 effective
Oct. 4, 1976, see section 701(t)(5) of Pub. L. 95-600, set out as a
note under section 859 of this title.
Amendment by section 703(n) of Pub. L. 95-600 effective Oct. 4,
1976, see section 703(r) of Pub. L. 95-600, set out as a note under
section 46 of this title.
Amendment by section 703(p)(2) of Pub. L. 95-600 applicable with
respect to losses sustained in taxable years ending after Nov. 6,
1978, see section 703(p)(4) of Pub. L. 95-600, set out as a note
under section 172 of this title.
Amendment by Pub. L. 95-227 applicable with respect to
contributions, acts, and expenditures made after Dec. 31, 1977, in
and for taxable years beginning after such date, see section 4(f)
of Pub. L. 95-227, set out as an Effective Date note under section
192 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, and to credit carrybacks from such years, see
section 202(e) of Pub. L. 95-30, set out as an Effective Date note
under section 51 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1031(b)(5) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1975, with specific
exceptions, see section 1031(c) of Pub. L. 94-455, set out as a
note under section 904 of this title.
Amendment by section 1035(d)(3) of Pub. L. 94-455 applicable to
taxes paid or accrued during taxable years ending after Oct. 4,
1976, see section 1035(e) of Pub. L. 94-455, set out as a note
under section 907 of this title.
Amendment by section 1302(b) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1974, see section 1302(c) of
Pub. L. 94-455, set out as a note under section 4942 of this title.
Amendment by section 1307(d)(2)(F)(vi) of Pub. L. 94-455
applicable to taxable years beginning after Dec. 31, 1976, see
section 1307(e)(5) of Pub. L. 94-455, set out as a note under
section 501 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out an an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by section 504(c) of Pub. L. 92-178 applicable with
respect to taxable years ending after Dec. 31, 1971, except that a
corporation may not be a DISC for any taxable year beginning before
Jan. 1, 1972, see section 507 of Pub. L. 92-178, set out as an
Effective Date note under section 991 of this title.
Amendment by section 601(d)(1), (e)(2) of Pub. L. 92-178
applicable to taxable years beginning after Dec. 31, 1971, see
section 601(f) of Pub. L. 92-178, set out as a note under section
381 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 101(g)(1)-(3) of Pub. L. 91-172 effective
Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as
an Effective Date note under section 4940 of this title.
Amendment by section 512(e)(1) of Pub. L. 91-172 applicable with
respect to net capital losses sustained in taxable years beginning
after Dec. 31, 1969, see section 512(g) of Pub. L. 91-172, set out
as a note under section 1212 of this title.
EFFECTIVE DATE OF 1967 AMENDMENT
Amendment by Pub. L. 90-225 applicable with respect to investment
credit carrybacks attributable to net operating loss carrybacks
from taxable years ending after July 31, 1967, see section 2(g) of
Pub. L. 90-225, set out as a note under section 46 of this title.
EFFECTIVE DATE OF 1966 AMENDMENTS
Section 105(f)(4) of Pub. L. 89-809 provided that: "The
amendments made by this subsection [amending this section and
section 6513 of this title] shall take effect on the date of the
enactment of this Act [Nov. 13, 1966]."
Amendment by section 2(f) of Pub. L. 89-721 applicable with
respect to taxable years ending after Dec. 31, 1961, but only in
the case of applications filed after Nov. 2, 1966, see section 2(g)
of Pub. L. 89-721, set out as a note under section 6411 of this
title.
Section 3(b) of Pub. L. 89-721 provided that: "The amendment made
by subsection (a) [amending this section] shall apply in any case
where the application under section 6411 of the Internal Revenue
Code of 1954 is filed after the date of the enactment of this Act
[Nov. 2, 1966]."
EFFECTIVE DATE OF 1965 AMENDMENT
Section 810(c) of Pub. L. 89-44 provided that: "The amendments
made by subsections (a) and (b) [amending this section] shall apply
with respect to returns filed on or after July 1, 1965."
EFFECTIVE DATE OF 1964 AMENDMENTS
Section 3(f) of Pub. L. 88-571, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [amending this section and sections
815, 6511, 6601, and 6611 of this title] shall apply with respect
to amounts added to policyholders surplus accounts (within the
meaning of section 815(c) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954]) for taxable years beginning after December
31, 1958."
Amendment by Pub. L. 88-272 applicable to taxable years beginning
after Dec. 31, 1963, see section 225(l) of Pub. L. 88-272, set out
as a note under section 316 of this title.
EFFECTIVE DATE OF 1962 AMENDMENTS
Section 3(f) of Pub. L. 87-858 provided that the amendment made
by that section is applicable with respect to taxable years
beginning after Dec. 31, 1961.
Amendment by Pub. L. 87-834 applicable with respect to taxable
years ending after Dec. 31, 1961, see section 2(h) of Pub. L.
87-834, set out as an Effective Date note under section 46 of this
title.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86-780 applicable to taxable years beginning
after Dec. 31, 1957, see section 4 of Pub. L. 86-780, set out as a
note under section 904 of this title.
EFFECTIVE DATE OF 1959 AMENDMENT
Amendment by Pub. L. 86-69 applicable only with respect to
taxable years beginning after Dec. 31, 1957, see section 4 of Pub.
L. 86-69, set out as a note under section 381 of this title.
EFFECTIVE DATE OF 1958 AMENDMENTS
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
this title.
Amendment by Pub. L. 85-859 effective on first day of first
calendar quarter which begins more than 60 days after Sept. 2,
1958, see section 1(c) of Pub. L. 85-859.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 302, 303, 547, 551, 815,
860, 982, 1033, 2001, 2016, 2053, 2204, 2504, 5006, 5703, 6013,
6038A, 6229, 6234, 6255, 6503, 6511, 6672, 7609, 7803 of this
title.
-End-
-CITE-
26 USC Sec. 6502 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
Subchapter A - Limitations on Assessment and Collection
-HEAD-
Sec. 6502. Collection after assessment
-STATUTE-
(a) Length of period
Where the assessment of any tax imposed by this title has been
made within the period of limitation properly applicable thereto,
such tax may be collected by levy or by a proceeding in court, but
only if the levy is made or the proceeding begun -
(1) within 10 years after the assessment of the tax, or
(2) if -
(A) there is an installment agreement between the taxpayer
and the Secretary, prior to the date which is 90 days after the
expiration of any period for collection agreed upon in writing
by the Secretary and the taxpayer at the time the installment
agreement was entered into; or
(B) there is a release of levy under section 6343 after such
10-year period, prior to the expiration of any period for
collection agreed upon in writing by the Secretary and the
taxpayer before such release.
If a timely proceeding in court for the collection of a tax is
commenced, the period during which such tax may be collected by
levy shall be extended and shall not expire until the liability for
the tax (or a judgment against the taxpayer arising from such
liability) is satisfied or becomes unenforceable.
(b) Date when levy is considered made
The date on which a levy on property or rights to property is
made shall be the date on which the notice of seizure provided in
section 6335(a) is given.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89-719, title I,
Sec. 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.
100-647, title I, Sec. 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573;
Pub. L. 101-239, title VII, Sec. 7811(k)(2), Dec. 19, 1989, 103
Stat. 2412; Pub. L. 101-508, title XI, Sec. 11317(a), Nov. 5, 1990,
104 Stat. 1388-458; Pub. L. 105-206, title III, Sec. 3461(a), July
22, 1998, 112 Stat. 764.)
-MISC1-
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3461(a)(2), struck out
first sentence of concluding provisions which read as follows: "The
period so agreed upon may be extended by subsequent agreements in
writing made before the expiration of the period previously agreed
upon."
Subsec. (a)(2). Pub. L. 105-206, Sec. 3461(a)(1), added par. (2)
and struck out former par. (2) which read as follows: "prior to the
expiration of any period for collection agreed upon in writing by
the Secretary and the taxpayer before the expiration of such
10-year period (or, if there is a release of levy under section
6343 after such 10-year period, then before such release)."
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11317(a)(1),
substituted "10 years" for "6 years".
Subsec. (a)(2). Pub. L. 101-508, Sec. 11317(a)(2), substituted
"10-year period" for "6-year period" wherever appearing.
1989 - Subsec. (a). Pub. L. 101-239 substituted "unenforceable"
for "enforceable" in last sentence.
1988 - Subsec. (a). Pub. L. 100-647 amended last sentence
generally. Prior to amendment, last sentence read as follows: "The
period provided by this subsection during which a tax may be
collected by levy shall not be extended or curtailed by reason of a
judgment against the taxpayer."
1976 - Subsec. (a)(2). Pub. L. 94-455 struck out "or his
delegate" after "Secretary".
1966 - Subsec. (a). Pub. L. 89-719 inserted sentence at end
providing that the period provided by this subsection during which
a tax may be collected by levy shall not be extended or curtailed
by reason of a judgment against the taxpayer.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendments by Pub. L. 105-206 applicable to requests to extend
period of limitations made after Dec. 31, 1999, with special
provisions relating to requests made on or before such date, see
section 3461(c) of Pub. L. 105-206, set out as a note under section
6501 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101-508 applicable to taxes assessed after
Nov. 5, 1990, and to taxes assessed on or before that date if the
period specified in this section (determined without regard to the
amendments made by Pub. L. 101-508) for collection of such taxes
has not expired as of such date, see section 11317(c) of Pub. L.
101-508, set out as a note under section 6323 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(u)(2) of Pub. L. 100-647 provided that: "The
amendment made by this subsection [amending this section] shall
apply to levies issued after the date of the enactment of this Act
[Nov. 10, 1988]."
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
regardless of when title or lien of United States arose or when
lien or interest of another person was acquired, except in a case
in which a lien or title derived from enforcement of a lien held by
United States has been enforced by a civil action or suit which has
become final by judgment, sale, or agreement before Nov. 2, 1966,
or in a case in which the amendment would impair a priority held by
any person other than United States holding a lien or interest
prior to Nov. 2, 1966, operate to increase liability of such
person, or shorten the time for bringing suit with respect to
transactions occurring before Nov. 2, 1966, see section 114(a)-(c)
of Pub. L. 89-719, set out as a note under section 6323 of this
title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 302, 4961, 6013, 6015,
6103, 6255, 6330, 6331, 6503, 6672, 6694, 6703 of this title.
-End-
-CITE-
26 USC Sec. 6503 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
Subchapter A - Limitations on Assessment and Collection
-HEAD-
Sec. 6503. Suspension of running of period of limitation
-STATUTE-
(a) Issuance of statutory notice of deficiency
(1) General rule
The running of the period of limitations provided in section
6501 or 6502 (or section 6229, but only with respect to a
deficiency described in paragraph (2)(A) or (3) of section
6230(a)).(!1) on the making of assessments or the collection by
levy or a proceeding in court, in respect of any deficiency as
defined in section 6211 (relating to income, estate, gift and
certain excise taxes), shall (after the mailing of a notice under
section 6212(a)) be suspended for the period during which the
Secretary is prohibited from making the assessment or from
collecting by levy or a proceeding in court (and in any event, if
a proceeding in respect of the deficiency is placed on the docket
of the Tax Court, until the decision of the Tax Court becomes
final), and for 60 days thereafter.
(2) Corporation joining in consolidated income tax return
If a notice under section 6212(a) in respect of a deficiency in
tax imposed by subtitle A for any taxable year is mailed to a
corporation, the suspension of the running of the period of
limitations provided in paragraph (1) of this subsection shall
apply in the case of corporations with which such corporation
made a consolidated income tax return for such taxable year.
(b) Assets of taxpayer in control or custody of court
The period of limitations on collection after assessment
prescribed in section 6502 shall be suspended for the period the
assets of the taxpayer are in the control or custody of the court
in any proceeding before any court of the United States or of any
State or of the District of Columbia, and for 6 months thereafter.
(c) Taxpayer outside United States
The running of the period of limitations on collection after
assessment prescribed in section 6502 shall be suspended for the
period during which the taxpayer is outside the United States if
such period of absence is for a continuous period of at least 6
months. If the preceding sentence applies and at the time of the
taxpayer's return to the United States the period of limitations on
collection after assessment prescribed in section 6502 would expire
before the expiration of 6 months from the date of his return, such
period shall not expire before the expiration of such 6 months.
(d) Extensions of time for payment of estate tax
The running of the period of limitation for collection of any tax
imposed by chapter 11 shall be suspended for the period of any
extension of time for payment granted under the provisions of
section 6161(a)(2) or (b)(2) or under the provisions of section
6163 or 6166.
(e) Extensions of time for payment of tax attributable to
recoveries of foreign expropriation losses
The running of the period of limitations for collection of the
tax attributable to a recovery of a foreign expropriation loss
(within the meaning of section 6167(f)) shall be suspended for the
period of any extension of time for payment under subsection (a) or
(b) of section 6167.
(f) Wrongful seizure of or lien on property of third party
(1) Wrongful seizure
The running of the period under section 6502 shall be suspended
for a period equal to the period from the date property
(including money) of a third party is wrongfully seized or
received by the Secretary to the date the Secretary returns
property pursuant to section 6343(b) or the date on which a
judgment secured pursuant to section 7426 with respect to such
property becomes final, and for 30 days thereafter. The running
of such period shall be suspended under this paragraph only with
respect to the amount of such assessment equal to the amount of
money or the value of specific property returned.
(2) Wrongful lien
In the case of any assessment for which a lien was made on any
property, the running of the period under section 6502 shall be
suspended for a period equal to the period beginning on the date
any person becomes entitled to a certificate under section
6325(b)(4) with respect to such property and ending on the date
which is 30 days after the earlier of -
(A) the earliest date on which the Secretary no longer holds
any amount as a deposit or bond provided under section
6325(b)(4) by reason of such deposit or bond being used to
satisfy the unpaid tax or being refunded or released; or
(B) the date that the judgment secured under section
7426(b)(5) becomes final.
The running of such period shall be suspended under this
paragraph only with respect to the amount of such assessment
equal to the value of the interest of the United States in the
property plus interest, penalties, additions to the tax, and
additional amounts attributable thereto.
(g) Suspension pending correction
The running of the periods of limitations provided in sections
6501 and 6502 on the making of assessments or the collection by
levy or a proceeding in court in respect of any tax imposed by
chapter 42 or section 507, 4971, or 4975 shall be suspended for any
period described in section 507(g)(2) or during which the Secretary
has extended the time for making correction under section 4963(e).
(h) Cases under title 11 of the United States Code
The running of the period of limitations provided in section 6501
or 6502 on the making of assessments or collection shall, in a case
under title 11 of the United States Code, be suspended for the
period during which the Secretary is prohibited by reason of such
case from making the assessment or from collecting and -
(1) for assessment, 60 days thereafter, and
(2) for collection, 6 months thereafter.
(i) Extension of time for payment of undistributed PFIC earnings
tax liability
The running of any period of limitations for collection of any
amount of undistributed PFIC earnings tax liability (as defined in
section 1294(b)) shall be suspended for the period of any extension
of time under section 1294 for payment of such amount.
(j) Extension in case of certain summonses
(1) In general
If any designated summons is issued by the Secretary to a
corporation (or to any other person to whom the corporation has
transferred records) with respect to any return of tax by such
corporation for a taxable year (or other period) for which such
corporation is being examined under the coordinated examination
program (or any successor program) of the Internal Revenue
Service, the running of any period of limitations provided in
section 6501 on the assessment of such tax shall be suspended -
(A) during any judicial enforcement period -
(i) with respect to such summons, or
(ii) with respect to any other summons which is issued
during the 30-day period which begins on the date on which
such designated summons is issued and which relates to the
same return as such designated summons, and
(B) if the court in any proceeding referred to in paragraph
(3) requires any compliance with a summons referred to in
subparagraph (A), during the 120-day period beginning with the
1st day after the close of the suspension under subparagraph
(A).
If subparagraph (B) does not apply, such period shall in no event
expire before the 60th day after the close of the suspension
under subparagraph (A).
(2) Designated summons
For purposes of this subsection -
(A) In general
The term "designated summons" means any summons issued for
purposes of determining the amount of any tax imposed by this
title if -
(i) the issuance of such summons is preceded by a review of
such issuance by the regional counsel of the Office of Chief
Counsel for the region in which the examination of the
corporation is being conducted,
(ii) such summons is issued at least 60 days before the day
on which the period prescribed in section 6501 for the
assessment of such tax expires (determined with regard to
extensions), and
(iii) such summons clearly states that it is a designated
summons for purposes of this subsection.
(B) Limitation
A summons which relates to any return shall not be treated as
a designated summons if a prior summons which relates to such
return was treated as a designated summons for purposes of this
subsection.
(3) Judicial enforcement period
For purposes of this subsection, the term "judicial enforcement
period" means, with respect to any summons, the period -
(A) which begins on the day on which a court proceeding with
respect to such summons is brought, and
(B) which ends on the day on which there is a final
resolution as to the summoned person's response to such
summons.
(k) Cross references
For suspension in case of -
(1) Deficiency dividends of a personal holding company, see
section 547(f).
(2) Receiverships, see subchapter B of chapter 70.
(3) Claims against transferees and fiduciaries, see chapter
71.
(4) Income tax return preparers, see section 6694(c)(3).
(5) Deficiency dividends in the case of a regulated
investment company or a real estate investment trust, see
section 860(h).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Aug. 6, 1956, ch. 1020,
Sec. 2, 70 Stat. 1075; Pub. L. 85-866, title II, Sec. 206(d), Sept.
2, 1958, 72 Stat. 1685; Pub. L. 89-384, Sec. 1(e), Apr. 8, 1966, 80
Stat. 104; Pub. L. 89-719, title I, Sec. 106, Nov. 2, 1966, 80
Stat. 1139; Pub. L. 91-172, title I, Sec. 101(g)(4), (j)(46), Dec.
30, 1969, 83 Stat. 525, 531; Pub. L. 93-406, title II, Sec.
1016(a)(15), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-452, Sec.
3(b), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94-455, title XII, Sec.
1203(h)(1), title XVI, Sec. 1601(f)(2), title XIX, Secs.
1902(b)(2)(A), 1906(b)(13)(A), title XX, Sec. 2004(c)(4), Oct. 4,
1976, 90 Stat. 1694, 1746, 1806, 1834, 1868; Pub. L. 95-227, Sec.
4(d)(6), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95-600, title III,
Sec. 362(d)(5), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 96-222, title
I, Sec. 108(b)(1)(A), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96-589,
Sec. 6(a), (i)(11), Dec. 24, 1980, 94 Stat. 3407, 3411; Pub. L.
96-596, Sec. 2(a)(4)(D), (E), Dec. 24, 1980, 94 Stat. 3472; Pub. L.
97-34, title IV, Sec. 422(e)(7), Aug. 13, 1981, 95 Stat. 316; Pub.
L. 98-369, div. A, title III, Sec. 305(b)(4), July 18, 1984, 98
Stat. 784; Pub. L. 99-514, title XII, Sec. 1235(d), title XVIII,
Sec. 1875(d)(2)(B)(ii), Oct. 22, 1986, 100 Stat. 2575, 2896; Pub.
L. 100-203, title X, Sec. 10712(c)(3), Dec. 22, 1987, 101 Stat.
1330-467; Pub. L. 101-508, title XI, Secs. 11311(a),
11801(c)(20)(A), Nov. 5, 1990, 104 Stat. 1388-453, 1388-528; Pub.
L. 104-168, title X, Sec. 1002(a)-(c), July 30, 1996, 110 Stat.
1468; Pub. L. 104-188, title I, Sec. 1702(h)(17), Aug. 20, 1996,
110 Stat. 1874; Pub. L. 105-34, title XII, Sec. 1237(c)(2), Aug. 5,
1997, 111 Stat. 1026; Pub. L. 105-206, title III, Sec. 3106(b)(3),
July 22, 1998, 112 Stat. 734.)
-COD-
CODIFICATION
Pub. L. 94-452, Sec. 3(b), redesignated subsec. (i), relating to
cross references, as subsec. (j) and added a new subsec. (i),
relating to extension of time for collecting certain taxes.
Pub. L. 95-455, Sec. 1902(b)(2)(A), repealed subsec. (e) and
(without reference to the amendment made by Pub. L. 94-452)
renumbered subsecs. (f) to (i) as (e) to (h), with the result that
the section was then comprised of subsecs. (a) to (h) and subsec.
(j), relating to cross references.
Pub. L. 94-455, Secs. 1203(h)(1), 1601(f)(2), and Pub. L. 95-600,
Sec. 362(d)(5), amended the subsection relating to cross
references, such subsection being described as either (h) or (i).
Pub. L. 96-596, Sec. 2(a)(4)(E) and (F), redesignated subsec.
(j), relating to cross references, as subsec. (i) and provided that
the above cited amendments by Pub. L. 94-455 and Pub. L. 95-600
shall be deemed to have been amendments of the redesignated subsec.
(i).
Pub. L. 96-589 again redesignated subsec. (i), relating to cross
references, as subsec. (j) and added a new subsec. (i), relating to
cases under title 11.
-MISC1-
AMENDMENTS
1998 - Subsec. (f). Pub. L. 105-206 amended heading and text of
subsec. (f) generally. Prior to amendment, text read as follows:
"The running of the period of limitations on collection after
assessment prescribed in section 6502 shall be suspended for a
period equal to the period from the date property (including money)
of a third party is wrongfully seized or received by the Secretary
to the date the Secretary returns property pursuant to section
6343(b) or the date on which a judgment secured pursuant to section
7426 with respect to such property becomes final, and for 30 days
thereafter. The running of the period of limitations on collection
after assessment shall be suspended under this subsection only with
respect to the amount of such assessment equal to the amount of
money or the value of specific property returned."
1997 - Subsec. (a)(1). Pub. L. 105-34 substituted "paragraph
(2)(A) or (3) of section 6230(a)" for "section 6230(a)(2)(A)".
1996 - Subsec. (j). Pub. L. 104-188, Sec. 1702(h)(17)(A), which
directed that the subsection relating to extension in case of
certain summonses be redesignated as (j), could not be executed,
because that subsection (formerly subsec. (k)) was previously
redesignated (j) by Pub. L. 101-508, Sec. 11801(c)(20)(A). See 1990
Amendment note below.
Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (k) be
redesignated as (j), could not be executed, because that subsection
was redesignated (j) by Pub. L. 101-508, Sec. 11801(c)(20)(A). See
1990 Amendment note below.
Subsec. (j)(1). Pub. L. 104-168, Sec. 1002(b), which directed
substitution of "to a corporation (or to any other person to whom
the corporation has transferred records) with respect to any return
of tax by such corporation for a taxable year (or other period) for
which such corporation is being examined under the coordinated
examination program (or any successor program) of the Internal
Revenue Service" for "with respect to any return of tax by a
corporation" in subsec. (k)(1), was executed by making the
substitution in subsec. (j)(1) to reflect the probable intent of
Congress and the amendment by Pub. L. 101-508, Sec.
11801(c)(20)(A), which redesignated subsec. (k) as (j). See 1990
Amendment note below.
Subsec. (j)(2)(A). Pub. L. 104-168, Sec. 1002(a), which directed
addition of cl. (i) and redesignation of former cls. (i) and (ii)
as (ii) and (iii), respectively, in subsec. (k)(2)(A), was executed
by making the amendment in subsec. (j)(2)(A) to reflect the
probable intent of Congress and the amendment by Pub. L. 101-508,
Sec. 11801(c)(20)(A), which redesignated subsec. (k) as (j). See
1990 Amendment note below.
Subsec. (k). Pub. L. 104-188, Sec. 1702(h)(17)(B), redesignated
the subsection relating to cross references (subsec. (l)) as (k).
Pub. L. 104-188, Sec. 1702(h)(17)(A), which directed that the
subsection relating to extension in case of certain summonses be
redesignated as (j), could not be executed, because that subsection
(formerly subsec. (k)) was previously redesignated (j) by Pub. L.
101-508, Sec. 11801(c)(20)(A). See 1990 Amendment note below.
Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (k) be
redesignated as (j), could not be executed, because that subsection
was redesignated (j) by Pub. L. 101-508, Sec. 11801(c)(20)(A). See
1990 Amendment note below.
Subsec. (l). Pub. L. 104-188, Sec. 1702(h)(17)(B), redesignated
the subsection relating to cross references (subsec. (l)) as (k).
Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (l) be
redesignated as (k), could not be executed, because that subsection
was redesignated (k) by Pub. L. 104-188, Sec. 1702(h)(17). See
above and see Effective Date of 1996 Amendments note below.
1990 - Subsecs. (h) to (j). Pub. L. 101-508, Sec.
11801(c)(20)(A), redesignated subsecs. (i) and (j) as (h) and (i),
respectively, and struck out former subsec. (h) "Extension of time
for collecting tax attributable to divestitures pursuant to Bank
Holding Company Act Amendments of 1970" which read as follows: "The
running of the period of limitations for collection of the tax
attributable to a sale with respect to which the taxpayer makes an
election under section 6158(a) shall be suspended for the period
during which there are any unpaid installments of such tax."
Subsec. (k). Pub. L. 101-508, Sec. 11801(c)(20)(A), redesignated
subsec. (k) as (j).
Pub. L. 101-508, Sec. 11311(a), added subsec. (k). Former subsec.
(k) redesignated (l).
Subsec. (l). Pub. L. 101-508, Sec. 11311(a), redesignated subsec.
(k) as (l).
1987 - Subsec. (g). Pub. L. 100-203 struck out "4951, 4952,"
before "4971".
1986 - Subsec. (a)(1). Pub. L. 99-514, Sec. 1875(d)(2)(B)(ii),
substituted "section 6501 or 6502 (or section 6229, but only with
respect to a deficiency described in section 6230(a)(2)(A))." for
"section 6501 or 6502".
Subsecs. (j), (k). Pub. L. 99-514, Sec. 1235(d), added subsec.
(j) and redesignated former subsec. (j) as (k).
1984 - Subsec. (g). Pub. L. 98-369 substituted "section 4963(e)"
for "section 4962(e)".
1981 - Subsec. (d). Pub. L. 97-34 struck out reference to section
6166A.
1980 - Subsec. (g). Pub. L. 96-596, Sec. 2(a)(4)(D), substituted
"section 4962(e)" for "section 4941(e)(4), 4942(j)(2), 4943(d)(3),
4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or
4975(f)(6)".
Pub. L. 96-222 substituted "4951, 4952, 4971, or 4975" for "4971,
4975, 4985, or 4986" and "4951(e)(4), 4952(e)(2), 4971(c)(3), or
4975(f)(6)" for "4971(c)(3), 4975(f)(6), 4985(e)(4), or
4986(e)(2)".
Subsec. (i). Pub. L. 96-589, Sec. 6(a), added subsec. (i) and
redesignated former subsec. (i), relating to cross references, as
(j). See Codification note set out above.
Pub. L. 96-596, Sec. 2(a)(4)(E), redesignated subsec. (j),
relating to cross references, as (i). See Codification note set out
above.
Subsec. (j). Pub. L. 96-589, Sec. 6(a), (i)(11), redesignated
former subsec. (i), relating to cross references, as (j), and in
par. (2) of subsec. (j) as so redesignated, struck out reference to
bankruptcy. See Codification note set out above.
Pub. L. 96-596, Sec. 2(a)(4)(E), redesignated former subsec. (j),
relating to cross references, as (i). See Codification note set out
above.
1978 - Subsec. (g). Pub. L. 95-227 inserted provisions relating
to sections 4985 and 4986 and substituted "4975(f)(6)" for
"4975(f)(4)".
Subsec. (j)(5). Pub. L. 95-600, as amended by Pub. L. 96-596,
Sec. 2(a)(4)(E) and (F), substituted "in the case of a regulated
investment company or a real estate investment trust, see section
860(h)" for "of a real estate investment trust, see section
859(f)". See Codification note above.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (d). Pub. L. 94-455, Sec. 2004(c)(4), substituted
"section 6163, 6166, or 6166A" for "section 6166".
Subsec. (e). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated
subsec. (f) as (e). Former subsec. (e), which related to certain
powers of appointment, was struck out.
Subsec. (f). Pub. L. 94-455, Secs. 1902(b)(2)(A), 1906(b)(13)(A),
redesignated subsec. (g) as (f), and struck out "or his delegate"
after "Secretary" wherever appearing. Former subsec. (f)
redesignated (e).
Subsec. (g). Pub. L. 94-455, Secs. 1902(b)(2)(A), 1906(b)(13)(A),
redesignated subsec. (h) as (g) and struck out "or his delegate"
after "Secretary". Former subsec. (g) redesignated (f).
Subsec. (h). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated
subsec. (i) as (h). Former subsec. (h) redesignated (g). See
Codification note above.
Subsec. (i). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated
subsec. (i) as (h).
Pub. L. 94-452 added subsec. (i). Former subsec. (i) redesignated
(j).
Subsec. (j). Pub. L. 94-455, Secs. 1203(h)(1), 1601(f)(2), as
amended by Pub. L. 96-596, Sec. 2(a)(4)(E), (F), added pars. (4)
and (5). See Codification note set out above.
Pub. L. 94-452 redesignated former subsec. (i) as (j).
1974 - Subsec. (a)(1). Pub. L. 93-406, Sec. 1016(a)(15)(A),
substituted "certain excise taxes)" for "chapter 42 taxes)".
Subsec. (h). Pub. L. 93-406, Sec. 1016(a)(15)(B), inserted "or
section 4971 or section 4975" after "section 507" and substituted
"4945(i)(2), 4971(c)(3), or 4975(f)(4)" for "or 4945(h)(2)".
1969 - Subsec. (a)(1). Pub. L. 91-172, Sec. 101(j)(46), inserted
reference to chapter 42 taxes.
Subsecs. (h), (i). Pub. L. 91-172, Sec. 101(g)(4), added subsec.
(h) and redesignated former subsec. (h) as (i).
1966 - Subsec. (b). Pub. L. 89-719, Sec. 106(a), struck out
"(other than the estate of a decedent or of an incompetent)" after
"assets of the taxpayer" and "or Territory" after "of any State".
Subsec. (c). Pub. L. 89-719, Sec. 106(b), substituted "Taxpayer
outside United States" for "Location of property outside the United
States or removal of property from the United States" in heading,
and "The running of the period of limitations on collection after
assessment prescribed in section 6502 shall be suspended for the
period during which the taxpayer is outside the United States if
such period of absence is for a continuous period of at least 6
months. If the preceding sentence applies and at the time of the
taxpayer's return to the United States the period of limitations on
collection after assessment prescribed in section 6502 would expire
before the expiration of 6 months from the date of his return, such
period shall not expire before the expiration of such 6 months" for
"In case collection is hindered or delayed because property of the
taxpayer is situated or held outside the United States or is
removed from the United States, the period of limitations on
collection after assessment prescribed in section 6502 shall be
suspended for the period collection is so hindered or delayed. The
total suspension of time under this subsection shall not in the
aggregate exceed 6 years."
Subsec. (f). Pub. L. 89-384 added subsec. (f). Former subsec. (f)
redesignated (g).
Subsec. (g). Pub. L. 89-719, Sec. 106(c), added subsec. (g) and
redesignated former subsec. (g) as (h).
Pub. L. 89-384 redesignated subsec. (f) as (g).
Subsec. (h). Pub. L. 89-719, Sec. 106(c), redesignated former
subsec. (g) as (h).
1958 - Subsec. (d). Pub. L. 85-866 struck out "assessment or"
after "period of limitations for" and inserted "or under the
provisions of section 6166".
1956 - Subsecs. (e), (f). Act Aug. 6, 1956, added subsec. (e) and
redesignated former subsec. (e) as (f).
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 effective as if included in the
amendments made by section 402 of the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, see section 1237(d) of
Pub. L. 105-34, set out as a note under section 6230 of this title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-188 effective, except as otherwise
expressly provided, as if included in the provision of the Revenue
Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which
such amendment relates, see section 1702(i) of Pub. L. 104-188, set
out as a note under section 38 of this title.
Section 1002(d) of Pub. L. 104-168 provided that: "The amendments
made by this section [amending this section] shall apply to
summonses issued after the date of the enactment of this Act [July
30, 1996]."
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11311(b) of Pub. L. 101-508 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to any
tax (whether imposed before, on, or after the date of the enactment
of this Act [Nov. 5, 1990]) if the period prescribed by section
6501 of the Internal Revenue Code of 1986 for the assessment of
such tax (determined with regard to extensions) has not expired on
such date of the [sic] enactment."
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to taxable years
beginning after Dec. 22, 1987, see section 10712(d) of Pub. L.
100-203, set out as an Effective Date note under section 4955 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1235(d) of Pub. L. 99-514 applicable to
taxable years of foreign corporations beginning after Dec. 31,
1986, see section 1235(h) of Pub. L. 99-514, set out as an
Effective Date note under section 1291 of this title.
Amendment by section 1875(d)(2)(B)(ii) of Pub. L. 99-514
effective as if included in the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, see section
1875(d)(2)(C) of Pub. L. 99-514, set out as a note under section
6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to taxable events
occurring after Dec. 31, 1984, see section 305(c) of Pub. L.
98-369, set out as an Effective Date note under section 4962 of
this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to estates of decedents
dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34,
set out as a note under section 6166 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to
any first tier tax and to any second tier tax, see section 2(d) of
Pub. L. 96-596, set out as an Effective Date note under section
4961 of this title.
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under Title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-222 effective as if included in the
provisions of the Black Lung Benefits Revenue Act of 1977, Pub. L.
95-227, see section 108(b)(4) of Pub. L. 96-222, set out as a note
under section 192 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 applicable with respect to
determinations (as defined in section 860(e) of this title) after
Nov. 6, 1978, see section 362(e) of Pub. L. 95-600, set out as an
Effective Date note under section 860 of this title.
Amendment by Pub. L. 95-227 applicable with respect to
contributions, acts, and expenditures made after Dec. 31, 1977, in
and for taxable years beginning after such date, see section 4(f)
of Pub. L. 95-227, set out as an Effective Date note under section
192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENTS
Amendment by section 1203(h)(1) of Pub. L. 94-455 applicable to
documents prepared after Dec. 31, 1976, see section 1203(j) of Pub.
L. 94-455, set out as a note under section 7701 of this title.
For effective date of amendment by section 1601(f)(2) of Pub. L.
94-455, see section 1608(a) of Pub. L. 94-455, set out as a note
under section 857 of this title.
Amendment by section 1902(b)(2)(A) of Pub. L. 94-455 applicable
in the case of estates of decedents dying after Oct. 4, 1976, see
section 1902(c)(1) of Pub. L. 94-455, set out as a note under
section 2011 of this title.
Amendment by section 2004(c)(4) of Pub. L. 94-455 applicable to
estates of decedents dying after Dec. 31, 1976, see section 2004(g)
of Pub. L. 94-455, set out as a note under section 6166 of this
title.
Amendment by Pub. L. 94-452 effective Oct. 1, 1977, see section
3(e) of Pub. L. 94-452, set out as a note under section 6151 of
this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENTS
Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966,
regardless of when title or lien of United States arose or when
lien or interest of another person was acquired, except in a case
in which a lien or title derived from enforcement of a lien held by
United States has been enforced by a civil action or suit which has
become final by judgment, sale, or agreement before Nov. 2, 1966,
or in a case in which the amendment would impair a priority held by
any person other than United States holding a lien or interest
prior to Nov. 2, 1966, operate to increase liability of such
person, or shorten the time for bringing suit with respect to
transactions occurring before Nov. 2, 1966, see section 114(a)-(e)
of Pub. L. 89-719, set out as a note under section 6323 of this
title.
Amendment by Pub. L. 89-384 applicable with respect to amounts
received after Dec. 31, 1964, in respect of foreign expropriation
losses (as defined in section 1351(b) of this title) sustained
after Dec. 31, 1958, see section 2 of Pub. L. 89-384, set out as an
Effective Date note under section 1351 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
For effective date of amendment by Pub. L. 85-866, see section
206(f) of Pub. L. 85-866, set out as a note under section 6161 of
this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 6, 1956, applicable in the case of
decedents dying after Aug. 16, 1954, see section 3 of act Aug. 6,
1956, set out as a note set out under section 2055 of this title.
SAVINGS PROVISION
For provisions that nothing in amendment by section
11801(c)(20)(A) of Pub. L. 101-508 be construed to affect treatment
of certain transactions occurring, property acquired, or items of
income, loss, deduction, or credit taken into account prior to Nov.
5, 1990, for purposes of determining liability for tax for periods
ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508,
set out as a note under section 29 of this title.
ANNUAL REPORT TO CONGRESS CONCERNING DESIGNATED SUMMONSES
Section 1003 of Pub. L. 104-168 provided that: "Not later than
December 31 of each calendar year after 1995, the Secretary of the
Treasury or his delegate shall report to the Committee on Ways and
Means of the House of Representatives and the Committee on Finance
of the Senate on the number of designated summonses (as defined in
section 6503(j) of the Internal Revenue Code of 1986) which were
issued during the preceding 12 months."
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
APPLICATION OF PRIOR AMENDMENTS
Section 2(a)(4)(F) of Pub. L. 96-596, as amended by Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by sections 1203(h)(1) and 1601(f)(2) of the Tax
Reform Act of 1976 [Pub. L. 94-455], and the amendment made by
section 362(d)(5) of the Revenue Act of 1978 [Pub. L. 95-600],
shall be deemed to be amendments to section 6503(i) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954, subsec. (j), as
redesignated by section 6(a) of Pub. L. 96-589] (as redesignated by
subparagraph (E) [redesignating subsec. (j) as (i)])."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1505, 6166, 6167, 6873,
7436 of this title.
-FOOTNOTE-
(!1) So in original.
-End-
-CITE-
26 USC Sec. 6504 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 66 - LIMITATIONS
Subchapter A - Limitations on Assessment and Collection
-HEAD-
Sec. 6504. Cross references
-STATUTE-
For limitation period in case of -
(1) Adjustments to accrued foreign taxes, see section
905(c).
(2) Change of treatment with respect to itemized deductions
where taxpayer and his spouse make separate returns, see
section 63(e)(3).
(3) Involuntary conversion of property, see section
1033(a)(2)(C) and (D).
(4) Application by fiduciary for discharge from personal
liability for estate tax, see section 2204.
(5) Insolvent banks and trust companies, see section 7507.
(6) Service in a combat zone, etc., see section 7508.
(7) Claims against transferees and fiduciaries, see chapter
71.
(8) Assessments to recover excessive amounts paid under
section 6420 (relating to gasoline used on farms), 6421
(relating to gasoline used for certain nonhighway purposes or
by local transit systems), or 6427 (relating to fuels not
used for taxable purposes) and assessments of civil penalties
under section 6675 for excessive claims under section 6420,
6421, or 6427, see section 6206.
(9) Assessment and collection of interest, see section
6601(g).
(10) Assessment of civil penalties under section 6694 or
6695, see section 6696(d)(1).
(11) Assessments of tax attributable to partnership items,
see section 6229.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, Sec.
4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.
208(e)(5), 70 Stat. 397; Pub. L. 85-866, title I, Sec. 84(b), Sept.
2, 1958, 72 Stat. 1664; Pub. L. 88-272, title I, Sec. 112(d)(2),
Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, title II, Sec.
213(c)(3), Dec. 30, 1969, 83 Stat. 572; Pub. L. 91-614, title I,
Sec. 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 93-625, Sec.
7(d)(4), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94-455, title XII,
Sec. 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D),
(39)(B), 1906(a)(32), Oct. 4, 1976, 90 Stat. 1694, 1800, 1802,
1803, 1829; Pub. L. 95-30, title I, Sec. 101(d)(16), May 23, 1977,
91 Stat. 134; Pub. L. 95-600, title IV, Sec. 405(c)(6), title VII,
Sec. 703(j)(10), Nov. 6, 1978, 92 Stat. 2871, 2942; Pub. L. 95-618,
title II, Sec. 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L.
97-248, title IV, Sec. 402(c)(6), Sept. 3, 1982, 96 Stat. 667; Pub.
L. 97-424, title V, Sec. 515(b)(10), Jan. 6, 1983, 96 Stat. 2182;
Pub. L. 99-514, title I, Sec. 104(b)(18), Oct. 22, 1986, 100 Stat.
2106; Pub. L. 105-34, title III, Sec. 312(d)(13), Aug. 5, 1997, 111
Stat. 840.)
-MISC1-
AMENDMENTS
1997 - Pars. (4) to (12). Pub. L. 105-34 redesignated pars. (5)
to (12) as (4) to (11), respectively, and struck out former par.
(4) which read as follows: "Gain upon sale or exchange of principal
residence, see section 1034(j)."
1986 - Par. (2). Pub. L. 99-514 amended par. (2) generally,
substituting "where taxpayer and his spouse make separate returns,
see section 63(e)(3)" for "and zero bracket amount where taxpayer
and his spouse make separate returns, see section 63(g)(5)".
1983 - Par. (9). Pub. L. 97-424 struck out "6424 (relating to
lubricating oil used for certain nontaxable purposes)," after
"systems),", and struck out "6424," after "6421,".
1982 - Par. (12). Pub. L. 97-248 added par. (12).
1978 - Par. (4). Pub. L. 95-600, Sec. 405(c)(6), substituted
"principal residence" for "residence".
Par. (6). Pub. L. 95-600, Sec. 703(j)(10), amended directory
language of Pub. L. 94-455, Sec. 1901(b)(37)(D). See 1976 Amendment
note below.
Par. (9). Pub. L. 95-618 substituted "used for certain nontaxable
purposes" for "not used in highway motor vehicles".
1977 - Par. (2). Pub. L. 95-30 substituted "treatment with
respect to itemized deductions and zero bracket amount where
taxpayer and his spouse make separate returns, see section
63(g)(5)" for "election with respect to the standard deduction
where taxpayer and his spouse make separate returns, see section
144(b)".
1976 - Par. (1). Pub. L. 94-455, Secs. 1901(b)(36)(C),
1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1),
which referred to section 1321 for adjustments incident to
involuntary liquidation of inventory, was struck out.
Par. (2). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.
(3) as (2). Former par. (2) redesignated (1).
Par. (3). Pub. L. 94-455, Secs. 1901(b)(31)(D), 1906(a)(32)(B),
redesignated par. (4) as (3) and substituted "section 1033(a)(2)(C)
and (D)" for "section 1033(a)(3)(C) and (D)". Former par. (3)
redesignated (2).
Par. (4). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.
(5) as (4). Former par. (4) redesignated (3).
Par. (5). Pub. L. 94-455, Secs. 1901(b)(39)(B), 1906(a)(32)(B),
redesignated par. (9) as (5). Former par. (5) redesignated (4).
Par. (6). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.
(10) as (6).
Pub. L. 94-455, Sec. 1901(b)(37)(D), as amended by Pub. L.
95-600, Sec. 703(j)(10), struck out par. (6) which referred to
section 1335 for war loss recoveries where the prior benefit rule
was elected.
Par. (7). Pub. L. 94-455, Secs. 1901(b)(39)(B), 1906(a)(32)(B),
redesignated par. (11) as (7). Former par. (7), which referred to
section 1346 for recovery of unconstitutional federal taxes, was
struck out.
Par. (8). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.
(12) as (8).
Par. (9). Pub. L. 94-455, Sec. 1906(a)(32)(A), (B), redesignated
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