-CITE-

26 USC CHAPTER 66 - LIMITATIONS 01/06/03

-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 01/06/03

-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 01/06/03

-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.

(g742l) 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 01/06/03

-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 01/06/03

-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 01/06/03

-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

par. (13) as (9) and inserted provisions relating to sections 6421,

6424, and 6427. Former par. (9) redesignated (5).

Par. (10). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.

(15) as (10). Former par. (10) redesignated (6).

Par. (11). Pub. L. 94-455, Secs. 1203(h)(2), 1906(a)(32)(B),

added par. (11). Former par. (11) redesignated (7).

Par. (12). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.

(12) as (8).

Par. (13). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.

(13) as (9).

Par. (14). Pub. L. 94-455, Sec. 1906(a)(32)(A), struck out par.

(14) which referred to section 6206 for assessments to recover

excessive amounts paid under section 6421, and assessments of civil

penalties under section 6675, and for excessive claims under

section 6421.

Par. (15). Pub. L. 94-455, Sec. 1906(a)(32)(B), redesignated par.

(15) as (10).

1975 - Par. (15). Pub. L. 93-625 substituted reference to section

6601(g) for 6601(h).

1970 - Par. (9). Pub. L. 91-614 substituted "fiduciary" for

"executor".

1969 - Par. (8). Pub. L. 91-172 struck out par. (8).

1964 - Par. (3). Pub. L. 88-272 substituted "with respect to the"

for "to take".

1958 - Par. (15). Pub. L. 85-866 added par. (15).

1956 - Par. (13). Act. Apr. 2, 1956, added par. (13).

Par. (14). Act June 29, 1956, added par. (14).

EFFECTIVE DATE OF 1997 AMENDMENT

Amendment by Pub. L. 105-34 applicable to sales and exchanges

after May 6, 1997, with certain exceptions, see section 312(d) of

Pub. L. 105-34, set out as a note under section 121 of this title.

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-514 applicable to taxable years beginning

after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out

as a note under section 1 of this title.

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by Pub. L. 97-424 applicable with respect to articles

sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set

out as a note under section 34 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 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 1978 AMENDMENTS

Amendment by Pub. L. 95-618 effective on first day of first

calendar month which begins more than 10 days after Nov. 9, 1978,

see section 233(d) of Pub. L. 95-618, set out as a note under

section 34 of this title.

Amendment by section 405(c)(6) of Pub. L. 95-600 applicable to

sales and exchanges of residences after July 26, 1978, in taxable

years ending after such date, see section 405(d) of Pub. L. 95-600,

set out as a note under section 1038 of this title.

Amendment by section 703(j)(10) 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.

EFFECTIVE DATE OF 1977 AMENDMENT

Amendment by Pub. L. 95-30 applicable to taxable years beginning

after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out

as a note under section 1 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1203(h)(2) 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.

Amendment by section 1901(b)(31)(D), (36)(C), (37)(D), (39)(B) of

Pub. L. 94-455 applicable with respect to taxable years beginning

after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out

as a note under section 2 of this title.

Amendment by section 1906(a)(32) of Pub. L. 94-455 effective on

first day of first month which begins more than 90 days after Oct.

4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a

note under section 6013 of this title.

EFFECTIVE DATE OF 1975 AMENDMENT

Amendment by Pub. L. 93-625 effective July 1, 1975, and

applicable to amounts outstanding on such date or arising

thereafter, see section 7(e) of Pub. L. 93-625, set out as an

Effective Date note under section 6621 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT

Amendment by Pub. L. 91-614 applicable with respect to decedents

dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,

set out as a note under section 2032 of this title.

EFFECTIVE DATE OF 1969 AMENDMENT

Amendment Pub. L. 91-172 applicable to taxable years beginning

after Dec. 31, 1969, see section 213(d) of Pub. L. 91-172, set out

as an Effective Date note under section 183 of this title.

EFFECTIVE DATE OF 1964 AMENDMENT

Amendment by Pub. L. 88-272 effective, except for purposes of

section 21 of this title, with respect to taxable years beginning

after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as

a note under section 1 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

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.

EFFECTIVE DATE OF 1956 AMENDMENT

Amendment by act June 29, 1956, effective June 29, 1956, see

section 211 of act June 29, 1956, set out as a note under section

4041 of this title.

-End-

-CITE-

26 USC Subchapter B - Limitations on Credit or Refund 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

SUBCHAPTER B - LIMITATIONS ON CREDIT OR REFUND

-MISC1-

Sec.

6511. Limitations on credit or refund.

6512. Limitations in case of petition to Tax Court.

6513. Time return deemed filed and tax considered paid.

6514. Credits or refunds after period of limitation.

6515. Cross references.

-SECREF-

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in sections 905, 6230, 6422 of

this title.

-End-

-CITE-

26 USC Sec. 6511 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

Sec. 6511. Limitations on credit or refund

-STATUTE-

(a) Period of limitation on filing claim

Claim for credit or refund of an overpayment of any tax imposed

by this title in respect of which tax the taxpayer is required to

file a return shall be filed by the taxpayer within 3 years from

the time the return was filed or 2 years from the time the tax was

paid, whichever of such periods expires the later, or if no return

was filed by the taxpayer, within 2 years from the time the tax was

paid. Claim for credit or refund of an overpayment of any tax

imposed by this title which is required to be paid by means of a

stamp shall be filed by the taxpayer within 3 years from the time

the tax was paid.

(b) Limitation on allowance of credits and refunds

(1) Filing of claim within prescribed period

No credit or refund shall be allowed or made after the

expiration of the period of limitation prescribed in subsection

(a) for the filing of a claim for credit or refund, unless a

claim for credit or refund is filed by the taxpayer within such

period.

(2) Limit on amount of credit or refund

(A) Limit where claim filed within 3-year period

If the claim was filed by the taxpayer during the 3-year

period prescribed in subsection (a), the amount of the credit

or refund shall not exceed the portion of the tax paid within

the period, immediately preceding the filing of the claim,

equal to 3 years plus the period of any extension of time for

filing the return. If the tax was required to be paid by means

of a stamp, the amount of the credit or refund shall not exceed

the portion of the tax paid within the 3 years immediately

preceding the filing of the claim.

(B) Limit where claim not filed within 3-year period

If the claim was not filed within such 3-year period, the

amount of the credit or refund shall not exceed the portion of

the tax paid during the 2 years immediately preceding the

filing of the claim.

(C) Limit if no claim filed

If no claim was filed, the credit or refund shall not exceed

the amount which would be allowable under subparagraph (A) or

(B), as the case may be, if claim was filed on the date the

credit or refund is allowed.

(c) Special rules applicable in case of extension of time by

agreement

If an agreement under the provisions of section 6501(c)(4)

extending the period for assessment of a tax imposed by this title

is made within the period prescribed in subsection (a) for the

filing of a claim for credit or refund -

(1) Time for filing claim

The period for filing claim for credit or refund or for making

credit or refund if no claim is filed, provided in subsections

(a) and (b)(1), shall not expire prior to 6 months after the

expiration of the period within which an assessment may be made

pursuant to the agreement or any extension thereof under section

6501(c)(4).

(2) Limit on amount

If a claim is filed, or a credit or refund is allowed when no

claim was filed, after the execution of the agreement and within

6 months after the expiration of the period within which an

assessment may be made pursuant to the agreement or any extension

thereof, the amount of the credit or refund shall not exceed the

portion of the tax paid after the execution of the agreement and

before the filing of the claim or the making of the credit or

refund, as the case may be, plus the portion of the tax paid

within the period which would be applicable under subsection

(b)(2) if a claim had been filed on the date the agreement was

executed.

(3) Claims not subject to special rule

This subsection shall not apply in the case of a claim filed,

or credit or refund allowed if no claim is filed, either -

(A) prior to the execution of the agreement or

(B) more than 6 months after the expiration of the period

within which an assessment may be made pursuant to the

agreement or any extension thereof.

(d) Special rules applicable to income taxes

(1) Seven-year period of limitation with respect to bad debts and

worthless securities

If the claim for credit or refund relates to an overpayment of

tax imposed by subtitle A on account of -

(A) The deductibility by the taxpayer, under section 166 or

section 832(c), of a debt as a debt which became worthless, or,

under section 165(g), of a loss from worthlessness of a

security, or

(B) The effect that the deductibility of a debt or loss

described in subparagraph (A) has on the application to the

taxpayer of a carryover,

in lieu of the 3-year period of limitation prescribed in

subsection (a), the period shall be 7 years from the date

prescribed by law for filing the return for the year with respect

to which the claim is made. If the claim for credit or refund

relates to an overpayment on account of the effect that the

deductibility of such a debt or loss has on the application to

the taxpayer of a carryback, the period shall be either 7 years

from the date prescribed by law for filing the return for the

year of the net operating loss which results in such carryback or

the period prescribed in paragraph (2) of this subsection,

whichever expires the later. In the case of a claim described in

this paragraph the amount of the credit or refund may exceed the

portion of the tax paid within the period prescribed in

subsection (b)(2) or (c), whichever is applicable, to the extent

of the amount of the overpayment attributable to the

deductibility of items described in this paragraph.

(2) Special period of limitation with respect to net operating

loss or capital loss carrybacks

(A) Period of limitation

If the claim for credit or refund relates to an overpayment

attributable to a net operating loss carryback or a capital

loss carryback, in lieu of the 3-year period of limitation

prescribed in subsection (a), the period shall be that period

which ends 3 years after the time prescribed by law for filing

the return (including extensions thereof) for the taxable year

of the net operating loss or net capital loss which results in

such carryback, or the period prescribed in subsection (c) in

respect of such taxable year, whichever expires later. In the

case of such a claim, the amount of the credit or refund may

exceed the portion of the tax paid within the period provided

in subsection (b)(2) or (c), whichever is applicable, to the

extent of the amount of the overpayment attributable to such

carryback.

(B) Applicable rules

(i) In general

If the allowance of a credit or refund of an overpayment of

tax attributable to a net operating loss carryback or a

capital loss carryback is otherwise prevented by the

operation of any law or rule of law other than section 7122

(relating to compromises), such credit or refund may be

allowed or made, if claim therefor is filed within the period

provided in subparagraph (A) of this paragraph.

(ii) Tentative carryback adjustments

If the allowance of an application, credit, or refund of a

decrease in tax determined under section 6411(b) is otherwise

prevented by the operation of any law or rule of law other

than section 7122, such application, credit, or refund may be

allowed or made if application for a tentative carryback

adjustment is made within the period provided in section

6411(a).

(iii) Determinations by courts to be conclusive

In the case of any such claim for credit or refund or any

such application for a tentative carryback adjustment, the

determination by any court, including the Tax Court, in any

proceeding in which the decision of the court has become

final, shall be conclusive except with respect to -

(I) the net operating loss deduction and the effect of

such deduction, and

(II) the determination of a short-term capital loss and

the effect of such short-term capital loss, to the extent

that such deduction or short-term capital loss is affected

by a carryback which was not an issue in such proceeding.

(3) Special rules relating to foreign tax credit

(A) Special period of limitation with respect to foreign taxes

paid or accrued

If the claim for credit or refund relates to an overpayment

attributable to any taxes paid or accrued to any foreign

country or to any possession of the United States for which

credit is allowed against the tax imposed by subtitle A in

accordance with the provisions of section 901 or the provisions

of any treaty to which the United States is a party, in lieu of

the 3-year period of limitation prescribed in subsection (a),

the period shall be 10 years from the date prescribed by law

for filing the return for the year in which such taxes were

actually paid or accrued.

(B) Exception in the case of foreign taxes paid or accrued

In the case of a claim described in subparagraph (A), the

amount of the credit or refund may exceed the portion of the

tax paid within the period provided in subsection (b) or (c),

whichever is applicable, to the extent of the amount of the

overpayment attributable to the allowance of a credit for the

taxes described in subparagraph (A).

(4) Special period of limitation with respect to certain credit

carrybacks

(A) Period of limitation

If the claim for credit or refund relates to an overpayment

attributable to a credit carryback, in lieu of the 3-year

period of limitation prescribed in subsection (a), the period

shall be that period which ends 3 years after the time

prescribed by law for filing the return (including extensions

thereof) for the taxable year of the unused credit which

results in such carryback (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, the period

shall be that period which ends 3 years after the time

prescribed by law for filing the return, including extensions

thereof, for such subsequent taxable year) or the period

prescribed in subsection (c) in respect of such taxable year,

whichever expires later. In the case of such a claim, the

amount of the credit or refund may exceed the portion of the

tax paid within the period provided in subsection (b)(2) or

(c), whichever is applicable, to the extent of the amount of

the overpayment attributable to such carryback.

(B) Applicable rules

If the allowance of a credit or refund of an overpayment of

tax attributable to a credit carryback is otherwise prevented

by the operation of any law or rule of law other than section

7122, relating to compromises, such credit or refund may be

allowed or made, if claim therefor is filed within the period

provided in subparagraph (A) of this paragraph. In the case of

any such claim for credit or refund, the determination by any

court, including the Tax Court, in any proceeding in which the

decision of the court has become final, shall not be conclusive

with respect to any credit, and the effect of such credit, to

the extent that such credit is affected by a credit carryback

which was not in issue in such proceeding.

(C) Credit carryback defined

For purposes of this paragraph, the term "credit carryback"

means any business carryback under section 39.

(5) Special period of limitation with respect to self-employment

tax in certain cases

If the claim for credit or refund relates to an overpayment of

the tax imposed by chapter 2 (relating to the tax on

self-employment income) attributable to an agreement, or

modification of an agreement, made pursuant to section 218 of the

Social Security Act (relating to coverage of State and local

employees), and if the allowance of a credit or refund of such

overpayment is otherwise prevented by the operation of any law or

rule of law other than section 7122 (relating to compromises),

such credit or refund may be allowed or made if claim therefor is

filed on or before the last day of the second year after the

calendar year in which such agreement (or modification) is agreed

to by the State and the Commissioner of Social Security.

(6) Special period of limitation with respect to amounts included

in income subsequently recaptured under qualified plan

termination

If the claim for credit or refund relates to an overpayment of

tax imposed by subtitle A on account of the recapture, under

section 4045 of the Employee Retirement Income Security Act of

1974, of amounts included in income for a prior taxable year, the

3-year period of limitation prescribed in subsection (a) shall be

extended, for purposes of permitting a credit or refund of the

amount of the recapture, until the date which occurs one year

after the date on which such recaptured amount is paid by the

taxpayer.

(7) Special period of limitation with respect to self-employment

tax in certain cases

If -

(A) the claim for credit or refund relates to an overpayment

of the tax imposed by chapter 2 (relating to the tax on

self-employment income) attributable to Tax Court determination

in a proceeding under section 7436, and

(B) the allowance of a credit or refund of such overpayment

is otherwise prevented by the operation of any law or rule of

law other than section 7122 (relating to compromises),

such credit or refund may be allowed or made if claim therefor is

filed on or before the last day of the second year after the

calendar year in which such determination becomes final.

[(e) Repealed. Pub. L. 101-508, title XI, Sec. 11801(c)(22)(C),

Nov. 5, 1990, 104 Stat. 1388-528]

(f) Special rule for chapter 42 and similar taxes

For purposes of any tax imposed by section 4912, chapter 42, or

section 4975, the return referred to in subsection (a) shall be the

return specified in section 6501(l)(1).

(g) Special rule for claims with respect to partnership items

In the case of any tax imposed by subtitle A with respect to any

person which is attributable to any partnership item (as defined in

section 6231(a)(3)), the provisions of section 6227 and subsections

(c) and (d) of section 6230 shall apply in lieu of the provisions

of this subchapter.

(h) Running of periods of limitation suspended while taxpayer is

unable to manage financial affairs due to disability

(1) In general

In the case of an individual, the running of the periods

specified in subsections (a), (b), and (c) shall be suspended

during any period of such individual's life that such individual

is financially disabled.

(2) Financially disabled

(A) In general

For purposes of paragraph (1), an individual is financially

disabled if such individual is unable to manage his financial

affairs by reason of a medically determinable physical or

mental impairment of the individual which can be expected to

result in death or which has lasted or can be expected to last

for a continuous period of not less than 12 months. An

individual shall not be considered to have such an impairment

unless proof of the existence thereof is furnished in such form

and manner as the Secretary may require.

(B) Exception where individual has guardian, etc.

An individual shall not be treated as financially disabled

during any period that such individual's spouse or any other

person is authorized to act on behalf of such individual in

financial matters.

(i) Cross references

(1) For time return deemed filed and tax considered paid, see

section 6513.

(2) For limitations with respect to certain credits against

estate tax, see sections 2011(c), 2014(b), and 2015.

(3) For limitations in case of floor stocks refunds, see

section 6412.

(4) For a period of limitations for credit or refund in the

case of joint income returns after separate returns have been

filed, see section 6013(b)(3).

(5) For limitations in case of payments under section 6420

(relating to gasoline used on farms), see section 6420(b).

(6) For limitations in case of payments under section 6421

(relating to gasoline used for certain nonhighway purposes or

by local transit systems), see section 6421(d).

(7) For a period of limitations for refund of an overpayment

of penalties imposed under section 6694 or 6695, see section

6696(d)(2).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 808; Apr. 2, 1956, ch. 160, Sec.

4(e), 70 Stat. 91; June 29, 1956, ch. 462, title II, Sec.

208(e)(6), 70 Stat. 397; Pub. L. 85-866, title I, Sec. 82, Sept. 2,

1958, 72 Stat. 1663; Pub. L. 86-280, Sec. 1(a), Sept. 16, 1959, 73

Stat. 563; Pub. L. 87-794, title III, Sec. 317(d), Oct. 11, 1962,

76 Stat. 891; Pub. L. 87-834, Sec. 2(e)(2), Oct. 16, 1962, 76 Stat.

971; Pub. L. 88-272, title II, Secs. 232(d), 239, Feb. 26, 1964, 78

Stat. 111, 128; Pub. L. 88-571, Sec. 3(c), Sept. 2, 1964, 78 Stat.

858; Pub. L. 89-331, Sec. 9(c), Nov. 8, 1965, 79 Stat. 1278; Pub.

L. 90-225, Sec. 2(d), Dec. 27, 1967, 81 Stat. 731; Pub. L. 91-172,

title I, Sec. 101(h), title III, Sec. 311(d)(3), title V, Sec.

512(e)(2), Dec. 30, 1969, 83 Stat. 525, 588, 640; Pub. L. 92-178,

title VI, Sec. 601(d)(2), Dec. 10, 1971, 85 Stat. 558; Pub. L.

93-406, title IV, Sec. 4401(b), formerly Sec. 4081(b), Sept. 2,

1974, 88 Stat. 1034, renumbered Sec. 4401(b), Pub. L. 96-364, title

I, Sec. 108(a), Sept. 26, 1980, 94 Stat. 1267; Pub. L. 94-455,

title XII, Sec. 1203(h)(3), title XIX, Sec. 1906(a)(33), title XXI,

Sec. 2107(g)(2)(B), Oct. 4, 1976, 90 Stat. 1694, 1829, 1904; Pub.

L. 95-30, title II, Sec. 202(d)(4)(B), May 23, 1977, 91 Stat. 149;

Pub. L. 95-600, title II, Sec. 212(b)(1), title VII, Sec.

703(p)(3), Nov. 6, 1978, 92 Stat. 2819, 2944; Pub. L. 95-628, Sec.

8(a), (b), Nov. 10, 1978, 92 Stat. 3630, 3631; Pub. L. 96-222,

title I, Secs. 102(a)(2)(B), 108(b)(1)(B), Apr. 1, 1980, 94 Stat.

208, 226; Pub. L. 96-223, title I, Sec. 101(g)(2), Apr. 2, 1980, 94

Stat. 254; Pub. L. 96-598, Sec. 1(c), Dec. 24, 1980, 94 Stat. 3486;

Pub. L. 97-34, title II, Sec. 221(b)(2)(A), title III, Sec.

331(d)(2)(A), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97-248,

title IV, Sec. 402(c)(7), Sept. 3, 1982, 96 Stat. 667; Pub. L.

98-369, div. A, title I, Sec. 163(b)(2), title II, Sec. 211(b)(25),

title IV, Sec. 474(r)(40), title VII, Secs. 714(p)(2)(G),

735(c)(14), div. B, title VI, Sec. 2663(j)(5)(F), July 18, 1984, 98

Stat. 698, 757, 847, 965, 984, 1171; Pub. L. 99-514, title I, Sec.

141(b)(3), title II, Sec. 231(d)(3)(I), title XVIII, Sec.

1847(b)(15), Oct. 22, 1986, 100 Stat. 2117, 2180, 2857; Pub. L.

100-418, title I, Sec. 1941(b)(2)(I), Aug. 23, 1988, 102 Stat.

1323; Pub. L. 100-647, title I, Secs. 1017(c)(11), 1018(u)(21),

(51), Nov. 10, 1988, 102 Stat. 3577, 3591, 3593; Pub. L. 101-508,

title XI, Sec. 11801(c)(17)(B), (22)(C), Nov. 5, 1990, 104 Stat.

1388-527, 1388-528; Pub. L. 103-296, title I, Sec. 108(h)(8), Aug.

15, 1994, 108 Stat. 1487; Pub. L. 105-34, title X, Sec. 1056(a),

title XIV, Sec. 1454(b)(1), Aug. 5, 1997, 111 Stat. 945, 1056; Pub.

L. 105-206, title III, Sec. 3202(a), July 22, 1998, 112 Stat. 740;

Pub. L. 107-16, title V, Sec. 532(c)(11), June 7, 2001, 115 Stat.

75.)

-STATAMEND-

AMENDMENT OF SUBSECTION (I)(2)

Pub. L. 107-16, title V, Sec. 532(c)(11), (d), title IX, Sec.

901, June 7, 2001, 115 Stat. 75, 150, provided that, applicable to

estates of decedents dying, and generation-skipping transfers,

after Dec. 31, 2004, subsection (i)(2) of this section is

temporarily amended by substituting "2014(b)" for "2011(c),

2014(b),". See Effective and Termination Dates of 2001 Amendment

note below.

-REFTEXT-

REFERENCES IN TEXT

Section 218 of the Social Security Act, referred to in subsec.

(d)(5), is classified to section 418 of Title 42, The Public Health

and Welfare.

Section 4045 of the Employee Retirement Income Security Act of

1974, referred to in subsec. (d)(6), is classified to section 1345

of Title 29, Labor.

-MISC1-

AMENDMENTS

1998 - Subsecs. (h), (i). Pub. L. 105-206 added subsec. (h) and

redesignated former subsec. (h) as (i).

1997 - Subsec. (d)(3)(A). Pub. L. 105-34, Sec. 1056(a),

substituted "for the year in which such taxes were actually paid or

accrued" for "for the year with respect to which the claim is

made".

Subsec. (d)(7). Pub. L. 105-34, Sec. 1454(b)(1), added par. (7).

1994 - Subsec. (d)(5). Pub. L. 103-296 substituted "Commissioner

of Social Security" for "Secretary of Health and Human Services".

1990 - Subsec. (d)(2)(A). Pub. L. 101-508, Sec. 11801(c)(17)(B),

struck out before period at end of first sentence "; except that

with respect to an overpayment attributable to the creation of, or

an increase in a net operating loss carryback as a result of the

elimination of excessive profits by a renegotiation (as defined in

section 1481(a)(1)(A)), the period shall not expire before the

expiration of the 12th month following the month in which the

agreement or order for the elimination of such excessive profits

becomes final".

Subsec. (e). Pub. L. 101-508, Sec. 11801(c)(22)(C), struck out

subsec. (e) which related to special rules in case of manufactured

sugar either exported, used as livestock feed, or for distillation

or production of alcohol.

1988 - Subsec. (d)(4)(C). Pub. L. 100-647, Sec. 1018(u)(21), made

technical correction to directory language of Pub. L. 99-514, Sec.

231(d)(3)(I), see 1986 Amendment note below.

Subsec. (f). Pub. L. 100-647, Sec. 1018(u)(51), substituted

"similar taxes" for "certain chapter 43 taxes" in heading, and

"section 4912, chapter 42," for "chapter 42" in text.

Subsec. (h). Pub. L. 100-418, Sec. 1941(b)(2)(I), redesignated

subsec. (i) as (h) and struck out former subsec. (h) which related

to special rules for windfall profit taxes.

Subsec. (i). Pub. L. 100-418, Sec. 1941(b)(2)(I), redesignated

subsec. (i) as (h).

Subsec. (i)(6). Pub. L. 100-647, Sec. 1017(c)(11), substituted

"section 6421(d)" for "section 6421(c)".

1986 - Subsec. (d)(2)(B). Pub. L. 99-514, Sec. 141(b)(3), amended

subpar. (B) generally, restating cl. (i) as cls. (i), (ii), and

(iii) and striking out former cl. (ii) which read as follows: "A

claim for credit or refund for a computation year (as defined in

section 1302(c)(1)) shall be determined to relate to an overpayment

attributable to a net operating loss carryback or a capital loss

carryback, as the case may be, when such carryback relates to any

base period year (as defined in section 1302(c)(3))."

Subsec. (d)(4)(C). Pub. L. 99-514, Sec. 231(d)(3)(I), as amended

by Pub. L. 100-647, Sec. 1018(u)(21), struck out "and any research

credit carryback under section 30(g)(2)" after "under section 39".

Subsec. (h)(1). Pub. L. 99-514, Sec. 1847(b)(15)(A), substituted

"section 6501(m)(1)(B)" for "section 6501(q)(1)(B)".

Subsec. (h)(2). Pub. L. 99-514, Sec. 1847(b)(15)(B), substituted

"section 6501(m)(2)(B)" for "section 6501(q)(2)(B)".

1984 - Subsec. (d)(4)(C). Pub. L. 98-369, Sec. 474(r)(40),

substituted "business carryback under section 39 and any research

credit carryback under section 30(g)(2)" for "investment credit

carryback, work incentive program credit carryback, new employee

credit carryback, research credit carryback, and employee stock

ownership credit carryback".

Subsec. (d)(5). Pub. L. 98-369, Sec. 2663(j)(5)(F), substituted

"Secretary of Health and Human Services" for "Secretary of Health,

Education, and Welfare".

Subsec. (d)(6), (7). Pub. L. 98-369, Sec. 211(b)(25),

redesignated par. (7) as (6) and struck out former par. (6)

relating to a special period of limitation with respect to

reduction of policyholders surplus account of life insurance

companies.

Subsec. (f). Pub. L. 98-369, Sec. 163(b)(2), substituted "section

6501(l)(1)" for "section 6501(n)(1)".

Subsec. (h)(3). Pub. L. 98-369, Sec. 714(p)(2)(G), 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 (g) shall apply to the tax imposed by section 4986.

Subsecs. (i), (j). Pub. L. 98-369, Sec. 735(c)(14), redesignated

subsec. (j) as (i) and struck out former subsec. (i) which related

to a special rule for certain tread rubber tax credits or refunds.

1982 - Subsec. (g). Pub. L. 97-248 substituted "Special rule for

claims with respect to partnership items" for "Special rule for

partnership items of federally registered partnerships" in heading

and, in text, substituted provisions that, in the case of any tax

imposed by subtitle A with respect to any person which is

attributable to any partnership item (as defined in section

6231(a)(3)), the provisions of section 6227 and subsecs. (c) and

(d) of section 6230 shall apply in lieu of the provisions of this

subchapter for provisions that (1) in the case of any tax imposed

by subtitle A with respect to any person, the period for filing a

claim for credit or refund of any overpayment 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 prescribed by law (including extensions thereof) for filing

the partnership return for the partnership taxable year in which

the item arose, or (B) if an agreement under the provisions of

section 6501(c)(4) extending the period for the assessment of any

deficiency attributable to such partnership item was made before

the date specified in subpar. (A), the date 6 months after the

expiration of such extension, with the amount of the credit or

refund allowed to exceed the portion of the tax paid within the

period provided in subsec. (b)(2) or (c), whichever was applicable,

and (2) for purposes of this subsec., the terms "partnership item"

and "federally registered partnership" would have the same meanings

as such terms had when used in section 6501(o).

1981 - Subsec. (d)(4)(C). Pub. L. 97-34, Sec. 331(d)(2)(A),

inserted reference to employee stock ownership credit carryback.

Pub. L. 97-34, Sec. 221(b)(2)(A), inserted reference to research

credit carryback.

1980 - Subsec. (f). Pub. L. 96-222, Sec. 108(b)(1)(B), inserted

in heading "and certain chapter 43" after "chapter 42", and in text

"or section 4975" after "chapter 42".

Subsec. (g)(2). Pub. L. 96-222, Sec. 102(a)(2)(B), substituted

"section 6501(o)" for "section 6501(q)".

Subsec. (h). Pub. L. 96-223 added subsec. (h) and redesignated

former subsec. (h) as (i).

Subsec. (i). Pub. L. 96-598 added subsec. (i) and redesignated

former subsec. (i) as (j).

Pub. L. 96-223 redesignated former subsec. (h) as (i).

Subsec. (j). Pub. L. 96-598 redesignated former subsec. (i) as

(j).

1978 - Subsec. (d)(2)(A). Pub. L. 95-628, Sec. 8(a), substituted

"3 years after the time prescribed by law for filing the return

(including extensions thereof) for" for "with the expiration of the

15th day of the 40th month (or the 39th month, in the case of a

corporation) following the end of".

Pub. L. 95-600, Sec. 703(p)(3), struck out provisions relating to

the period of limitations with respect to an overpayment

attributable to a net operating loss carryback to any year on

account of a certification issued to the taxpayer under section 317

of the Trade Expansion Act of 1962.

Subsec. (d)(4). Pub. L. 95-628, Sec. 8(b)(1), substituted in

heading "certain credit carrybacks" for "investment credit

carrybacks", in subpar. (A), substituted "a credit carryback" for

"an investment credit carryback", "period shall be that period

which ends 3 years after the time prescribed by law for filing the

return (including extensions thereof) for the taxable year of the

unused credit which results in such carryback" for "period shall be

that period which ends with the expiration of the 15th day of the

40th month (or 39th month, in the case of a corporation) following

the end of the taxable year of the unused investment credit which

results in such carryback", and "(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, the period shall be that

period which ends 3 years after the time prescribed by law for

filing the return, including extensions thereof, for such

subsequent taxable year)" for "(or, with respect to any portion of

an investment credit carryback from a taxable year attributable to

a net operating loss carryback or a capital loss carryback from a

subsequent taxable year, the period shall be that period which ends

with the expiration of the 15th day of the 40th month, or 39th

month, in the case of a corporation, following the end of such

subsequent taxable year),", in subpar. (B), substituted "a credit

carryback" for "an investment credit carryback", "any credit" for

"the investment credit", and "affected by a credit carryback" for

"affected by a carryback"; and added subpar. (C).

Subsec. (d)(7). Pub. L. 95-628, Sec. 8(b)(2), redesignated par.

(8) as (7). Former par. (7), which provided for a special period of

limitation with respect to work incentive program credit

carrybacks, was struck out.

Subsec. (d)(8). Pub. L. 95-628, Sec. 8(b)(2)(B), redesignated

par. (8) as (7).

Subsec. (d)(9). Pub. L. 95-628, Sec. 8(b)(2)(A), struck out par.

(9) which provided for a special period of limitation with respect

to new employee credit carrybacks.

Subsecs. (g), (h). Pub. L. 95-600, Sec. 212(b)(1), added subsec.

(g) and redesignated former subsec. (g) as (h).

1977 - Subsec. (d)(9). Pub. L. 95-30 added par. (9).

1976 - Subsec. (d)(2)(A)(ii). Pub. L. 94-455, Sec. 1906

(a)(33)(A), struck out "September 1, 1959, or" after "shall not

expire before" and ", whichever is the later" after "profits

becomes final".

Subsec. (d)(5). Pub. L. 94-455, Sec. 1906(a)(33)(B), struck out

"the later of the following dates: (A)" after "filed on or before"

and ", or (B) December 31, 1965" after "Health, Education, and

Welfare".

Subsec. (d)(7). Pub. L. 94-455, Sec. 2107(g)(2)(B), inserted ",

an investment credit carryback," after "net operating loss

carryback".

Subsec. (g)(7). Pub. L. 94-455, Sec. 1203(h)(3), added par. (7).

1974 - Subsec. (d)(8). Pub. L. 93-406 added par. (8).

1971 - Subsec. (d)(7). Pub. L. 92-178 added par. (7).

1969 - Subsec. (d)(2). Pub. L. 91-172, Sec. 512(e)(2)(A),

substituted "loss or capital loss carrybacks" for "loss carrybacks"

in heading.

Subsec. (d)(2)(A). Pub. L. 91-172, Sec. 512(e)(2)(B), (C),

substituted "loss carryback or a capital loss carryback" for "loss

carryback" and "operating loss or net capital loss which" for

"operating loss which".

Subsec. (d)(2)(B)(i). Pub. L. 91-172, Sec. 512(e)(2)(D), (E),

substituted "loss carryback or a capital loss carryback" for "loss

carryback" and inserted reference to short-term capital loss.

Subsec. (d)(2)(B)(ii). Pub. L. 91-172, Secs. 311(d)(3),

512(e)(2)(F), substituted references to section "1302(c)(1)" and

"1302(c)(3)" for section "1302(e)(1)" and "1302(e)(3)",

respectively, and substituted "loss carryback or a capital loss

carryback, as the case may be," for "loss carryback".

Subsec. (d)(4)(A). Pub. L. 91-172, Sec. 512(e)(2)(G), substituted

"loss carryback or a capital loss carryback" for "loss carryback".

Subsecs. (f), (g). Pub. L. 91-172, Sec. 101(h), added subsec. (f)

and redesignated former subsec. (f) as (g).

1967 - Subsec. (d)(4)(A). 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, the period shall be that period which ends

with the expiration of the 15th day of the 40th month, or 39th

month, in the case of a corporation, following the end of such

subsequent taxable year)" after "the unused investment credit which

results in such carryback".

1965 - Subsec. (e)(1). Pub. L. 89-331 inserted "or production"

after "distillation" in heading.

1964 - Subsec. (d)(6). Pub. L. 88-571 added par. (6).

Pub. L. 88-272 designated existing provisions as clause (i) and

added clause (ii) in par. (2)(B), and added par. (5).

1962 - Subsec. (d)(2)(A). Pub. L. 87-794 inserted provisions

stating that, with respect to an overpayment attributable to a net

operating loss carryback to any year on account of a certification

under section 317 of the Trade Expansion Act of 1962, the period of

limitations shall not expire before the expiration of the sixth

month following the month in which such certification is issued to

the taxpayer.

Subsec. (d)(4). Pub. L. 87-834 added par. (4).

1959 - Subsec. (d)(2)(A). Pub. L. 86-280 inserted in first

sentence exception with respect to overpayment as a result of

elimination of excess profits by renegotiation.

1958 - Subsec. (a). Pub. L. 85-866, Sec. 82(a), struck out from

first sentence "required to be" after "3 years from the time the

return was", and "(determined without regard to any extension of

time)" before "or 2 years".

Subsec. (b)(2)(A). Pub. L. 85-866, Sec. 82(b), substituted "Limit

where claim not filed within 3-year period" for "Limit to amount

paid within years" in heading, and in text substituted "within the

period," for "within the 3 years", inserted "equal to 3 years plus

the period of any extension of time for filing the return" and

struck out provision that if the tax was required to be paid by

means of a stamp, the amount of the credit or refund shall not

exceed the portion of the tax paid within the 3 years immediately

preceding the filing of the claim.

Subsec. (b)(2)(B). Pub. L. 85-866, Sec. 82(c), substituted "Limit

where claim not filed within 3-year period" for "Limit to amount

paid within 2 years" in heading.

Subsec. (d)(2)(A). Pub. L. 85-866, Sec. 82(d), substituted in

first sentence "15th day of the 40th month (or 39th month, in the

case of a corporation)" for "15th day of the 39th month".

1956 - Subsec. (f)(5). Act Apr. 2, 1956, added par. (5).

Subsec. (f)(6). Act June 29, 1956, added par. (6).

EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT

Amendment by Pub. L. 107-16 applicable to estates of decedents

dying, and generation-skipping transfers, after Dec. 31, 2004, see

section 532(d) of Pub. L. 107-16, set out as a note under section

2011 of this title.

Amendment by Pub. L. 107-16 inapplicable to estates of decedents

dying, gifts made, or generation skipping transfers, after Dec. 31,

2010, and the Internal Revenue Code of 1986 to be applied and

administered to such estates, gifts, and transfers as if such

amendment had never been enacted, see section 901 of Pub. L.

107-16, set out as a note under section 1 of this title.

EFFECTIVE DATE OF 1998 AMENDMENT

Pub. L. 105-206, title III, Sec. 3202(b), July 22, 1998, 112

Stat. 741, provided that: "The amendment made by subsection (a)

[amending this section] shall apply to periods of disability

before, on, or after the date of the enactment of this Act [July

22, 1998] but shall not apply to any claim for credit or refund

which (without regard to such amendment) is barred by the operation

of any law or rule of law (including res judicata) as of the date

of the enactment of this Act."

EFFECTIVE DATE OF 1997 AMENDMENT

Section 1056(b) of Pub. L. 105-34 provided that: "The amendment

made by subsection (a) [amending this section] shall apply to taxes

paid or accrued in taxable years beginning after the date of the

enactment of this Act [Aug. 5, 1997]."

Section 1454(c) of Pub. L. 105-34 provided that: "The amendments

made by this section [enacting section 7436 of this title, amending

this section and sections 7421, 7453, and 7481 of this title, and

renumbering section 7436 of this title as 7437] shall take effect

on the date of the enactment of this Act [Aug. 5, 1997]."

EFFECTIVE DATE OF 1994 AMENDMENT

Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section

110(a) of Pub. L. 103-296, set out as a note under section 401 of

Title 42, The Public Health and Welfare.

EFFECTIVE DATE OF 1988 AMENDMENTS

Amendment by 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 Pub. L. 100-418 applicable to crude oil removed from

the 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 1986 AMENDMENT

Amendment by section 141(b)(3) of Pub. L. 99-514 applicable to

taxable years beginning after Dec. 31, 1986, see section 151(a) of

Pub. L. 99-514, set out as a note under section 1 of this title.

Amendment by section 231(d)(3)(I) of Pub. L. 99-514 applicable to

taxable years beginning after Dec. 31, 1985, see section 231(g) of

Pub. L. 99-514, set out as a note under section 41 of this title.

Amendment by section 1847(b)(15) of 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 163(b)(2) 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)(25) 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 474(r)(40) 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)(G) 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 735(c)(14) of Pub. L. 98-369 effective,

except as otherwise provided, as if included in the provisions of

the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to

which such amendment relates, see section 736 of Pub. L. 98-369,

set out as a note under section 4051 of this title.

Amendment by section 2663(j)(5)(F) of Pub. L. 98-369 effective

July 18, 1984, but not to be construed as changing or affecting any

right, liability, status or interpretation which existed (under the

provisions of law involved) before that date, see section 2664(b)

of Pub. L. 98-369, set out as a note under section 401 of Title 42,

The Public Health and Welfare.

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 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 1981 AMENDMENT

Amendment by section 221(b)(2)(A) of Pub. L. 97-34 applicable to

amounts paid or incurred after June 30, 1981, see section 221(d) of

Pub. L. 97-34, as amended, set out as an Effective Date note under

section 41 of this title.

Amendment by section 331(d)(2)(A) of Pub. L. 97-34 applicable to

taxable years beginning after Dec. 31, 1981, see section 339 of

Pub. L. 97-34, set out as a note under section 401 of this title.

EFFECTIVE DATE OF 1980 AMENDMENTS

Amendment by Pub. L. 96-598 effective on first day of first

calendar month which begins more than 10 days after Dec. 24, 1980,

see section 1(e) of Pub. L. 96-598, set out as a note under section

4071 of this title.

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 section 102(a)(2)(B) of 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.

Amendment by section 108(b)(1)(B) of 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

Section 8(d) of Pub. L. 95-628 provided that: "The amendments

made by this section [amending this section and sections 6501,

6601, and 6611 of this title] shall apply to carrybacks arising in

taxable years beginning after the date of the enactment of this Act

[Nov. 10, 1978]."

Amendment by section 212(b)(1) of Pub. L. 95-600 applicable to

partnership items arising in partnership taxable years beginning

after Dec. 31, 1978, see section 212(c) of Pub. L. 95-600, set out

as a note under section 6501 of this title.

Amendment by section 703(p)(3) of Pub. L. 95-600 applicable with

respect to losses sustained in taxable years ending Nov. 6, 1978,

see section 703(p)(4) of Pub. L. 95-600, set out as a note under

section 172 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 44B of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1203(h)(3) 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.

Amendment by section 1906(a)(33) of Pub. L. 94-455 effective on

first day of first month which begins more than 90 days after Oct.

4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a

note under section 6013 of this title.

Amendment by section 2107(g)(2)(B) of Pub. L. 94-455 applicable

to parts and accessories sold after Oct. 4, 1976, see section

2108(b) of Pub. L. 94-455, set out as a note under section 6416 of

this title.

EFFECTIVE DATE OF 1974 AMENDMENT

Amendment by Pub. L. 93-406 effective Sept. 2, 1974, with

exceptions specified in section 1461(b), (c) of Title 29, Labor,

see section 1461(a) of Title 29.

EFFECTIVE DATE OF 1971 AMENDMENT

Amendment by 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 1969 AMENDMENT

Amendment by section 101(h) 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 311(d)(3) of Pub. L. 91-172 applicable with

respect to computation years (within the meaning of section

1302(c)(1) of this title) beginning after Dec. 31, 1969, and to

base period years (within the meaning of section 1302(c)(3) of this

title) applicable to such computation years, see section 311(e) of

Pub. L. 91-172, set out as a note under section 1301 of this title.

Amendment by section 512(e)(2) 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 1965 AMENDMENT

Amendment by Pub. L. 89-331 effective Nov. 8, 1965, see section

14 of Pub. L. 89-331.

EFFECTIVE DATE OF 1964 AMENDMENTS

Amendment by Pub. L. 88-571 effective, with respect to amounts

added to policyholders surplus accounts, for taxable years

beginning after Dec. 31, 1958, see section 3(f) of Pub. L. 88-571,

set out as a note under section 815 of this title.

Amendment by Pub. L. 88-272, applicable to taxable years

beginning after Dec. 31, 1964, see section 232(g) of Pub. L.

88-272, set out as an Effective Date note under section 1301 of

this title.

EFFECTIVE DATE OF 1962 AMENDMENT

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 1959 AMENDMENT

Section 1(c) of Pub. L. 86-280, as amended by Pub. L. 99-514,

Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided in part that: "The

amendment made by subsection (a) [amending this section] shall

apply with respect to claims for credit or refund resulting from

the elimination of excessive profits by renegotiation to which

section 6511(d)(2) of the Internal Revenue Code of 1986 [formerly

I.R.C. 1954] applies."

EFFECTIVE DATE OF 1958 AMENDMENT

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.

EFFECTIVE DATE OF 1956 AMENDMENT

Amendment by act June 29, 1956, effective June 29, 1956, see

section 211 of act June 29, 1956, set out as a note under section

4041 of this title.

SAVINGS PROVISION

For provisions that nothing in amendment by 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.

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.

EXTENSION OF TIME FOR FILING CLAIMS FOR TAX REFUNDS

Section 96 of Pub. L. 85-866 authorized refunds and credits for

tax overpayments for any taxable year beginning after Dec. 31,

1953, and ending after Aug. 16, 1954, based upon business, trade,

or education expenses, if the proper claim were filed on or before

Sept. 2, 1958, or within 60 days thereafter.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 815, 2011, 2014, 2058,

6013, 6015, 6234, 6501, 6512, 6513, 6601, 6611, 6901 of this title.

-End-

-CITE-

26 USC Sec. 6512 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

Sec. 6512. Limitations in case of petition to Tax Court

-STATUTE-

(a) Effect of petition to Tax Court

If the Secretary has mailed to the taxpayer a notice of

deficiency under section 6212(a) (relating to deficiencies of

income, estate, gift, and certain excise taxes) and if the taxpayer

files a petition with the Tax Court within the time prescribed in

section 6213(a) (or 7481(c) with respect to a determination of

statutory interest or section 7481(d) solely with respect to a

determination of estate tax by the Tax Court), no credit or refund

of income tax for the same taxable year, of gift tax for the same

calendar year or calendar quarter, of estate tax in respect of the

taxable estate of the same decedent, or of tax imposed by chapter

41, 42, 43, or 44 with respect to any act (or failure to act) to

which such petition relates, in respect of which the Secretary has

determined the deficiency shall be allowed or made and no suit by

the taxpayer for the recovery of any part of the tax shall be

instituted in any court except -

(1) As to overpayments determined by a decision of the Tax

Court which has become final, and

(2) As to any amount collected in excess of an amount computed

in accordance with the decision of the Tax Court which has become

final, and

(3) As to any amount collected after the period of limitation

upon the making of levy or beginning a proceeding in court for

collection has expired; but in any such claim for credit or

refund or in any such suit for refund the decision of the Tax

Court which has become final, as to whether such period has

expired before the notice of deficiency was mailed, shall be

conclusive, and

(4) As to overpayments attributable to partnership items, in

accordance with subchapter C of chapter 63, and

(5) As to any amount collected within the period during which

the Secretary is prohibited from making the assessment or from

collecting by levy or through a proceeding in court under the

provisions of section 6213(a), and

(6) As to overpayments the Secretary is authorized to refund or

credit pending appeal as provided in subsection (b).

(b) Overpayment determined by Tax Court

(1) Jurisdiction to determine

Except as provided by paragraph (3) and by section 7463, if the

Tax Court finds that there is no deficiency and further finds

that the taxpayer has made an overpayment of income tax for the

same taxable year, of gift tax for the same calendar year, or

calendar quarter, of estate tax in respect of the taxable estate

of the same decedent, or of tax imposed by chapter 41, 42, 43, or

44 with respect to any act (or failure to act) to which such

petition relates, in respect of which the Secretary determined

the deficiency, or finds that there is a deficiency but that the

taxpayer has made an overpayment of such tax, the Tax Court shall

have jurisdiction to determine the amount of such overpayment,

and such amount shall, when the decision of the Tax Court has

become final, be credited or refunded to the taxpayer. If a

notice of appeal in respect of the decision of the Tax Court is

filed under section 7483, the Secretary is authorized to refund

or credit the overpayment determined by the Tax Court to the

extent the overpayment is not contested on appeal.

(2) Jurisdiction to enforce

If, after 120 days after a decision of the Tax Court has become

final, the Secretary has failed to refund the overpayment

determined by the Tax Court, together with the interest thereon

as provided in subchapter B of chapter 67, then the Tax Court,

upon motion by the taxpayer, shall have jurisdiction to order the

refund of such overpayment and interest. An order of the Tax

Court disposing of a motion under this paragraph shall be

reviewable in the same manner as a decision of the Tax Court, but

only with respect to the matters determined in such order.

(3) Limit on amount of credit or refund

No such credit or refund shall be allowed or made of any

portion of the tax unless the Tax Court determines as part of its

decision that such portion was paid -

(A) after the mailing of the notice of deficiency,

(B) within the period which would be applicable under section

6511(b)(2), (c), or (d), if on the date of the mailing of the

notice of deficiency a claim had been filed (whether or not

filed) stating the grounds upon which the Tax Court finds that

there is an overpayment, or

(C) within the period which would be applicable under section

6511(b)(2), (c), or (d), in respect of any claim for refund

filed within the applicable period specified in section 6511

and before the date of the mailing of the notice of deficiency

-

(i) which had not been disallowed before that date,

(ii) which had been disallowed before that date and in

respect of which a timely suit for refund could have been

commenced as of that date, or

(iii) in respect of which a suit for refund had been

commenced before that date and within the period specified in

section 6532.

In the case of a credit or refund relating to an affected item

(within the meaning of section 6231(a)(5)), the preceding

sentence shall be applied by substituting the periods under

sections 6229 and 6230(d) for the periods under section

6511(b)(2), (c), and (d).

In a case described in subparagraph (B) where the date of the

mailing of the notice of deficiency is during the third year

after the due date (with extensions) for filing the return of tax

and no return was filed before such date, the applicable period

under subsections (a) and (b)(2) of section 6511 shall be 3

years.

(4) Denial of jurisdiction regarding certain credits and

reductions

The Tax Court shall have no jurisdiction under this subsection

to restrain or review any credit or reduction made by the

Secretary under section 6402.

(c) Cross references

(1) For provisions allowing determination of tax in title 11

cases, see section 505(a) of title 11 of the United States

Code.

(2) For provision giving the Tax Court jurisdiction to award

reasonable litigation costs in proceedings to enforce an

overpayment determined by such court, see section 7430.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87-870, Sec. 4,

Oct. 23, 1962, 76 Stat. 1161; Pub. L. 91-172, title I, Sec.

101(j)(47), (48), title IX, Sec. 960(b), Dec. 30, 1969, 83 Stat.

531, 734; Pub. L. 91-614, title I, Sec. 102(d)(9), Dec. 31, 1970,

84 Stat. 1842; Pub. L. 93-406, title II, Sec. 1016(a)(16), Sept. 2,

1974, 88 Stat. 930; Pub. L. 94-455, title XIII, Sec.

1307(d)(2)(F)(vii), title XVI, Sec. 1605(b)(9), title XIX, Sec.

1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L.

95-600, title II, Sec. 212(b)(2), Nov. 6, 1978, 92 Stat. 2819; Pub.

L. 96-223, title I, Sec. 101(f)(6), Apr. 2, 1980, 94 Stat. 253;

Pub. L. 96-589, Sec. 6(d)(3), Dec. 24, 1980, 94 Stat. 3408; Pub. L.

97-248, title IV, Sec. 402(c)(8), (9), Sept. 3, 1982, 96 Stat. 668;

Pub. L. 100-418, title I, Sec. 1941(b)(2)(J), (K), Aug. 23, 1988,

102 Stat. 1323; Pub. L. 100-647, title VI, Secs. 6244(a), (b)(2),

6246(b)(1), 6247(b)(1), Nov. 10, 1988, 102 Stat. 3750-3752; Pub. L.

105-34, title XII, Secs. 1239(c)(2), 1282(a), title XIV, Sec.

1451(a), (b), Aug. 5, 1997, 111 Stat. 1028, 1037, 1054; Pub. L.

105-206, title III, Sec. 3464(b), (c), July 22, 1998, 112 Stat.

767; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 319(19)], Dec.

21, 2000, 114 Stat. 2763, 2763A-647.)

-MISC1-

AMENDMENTS

2000 - Subsec. (a)(1), (2), (5). Pub. L. 106-554 substituted a

comma for a semicolon before "and" at end.

1998 - Subsec. (a)(5), (6). Pub. L. 105-206, Sec. 3464(b), added

pars. (5) and (6).

Subsec. (b)(1). Pub. L. 105-206, Sec. 3464(c), inserted at end

"If a notice of appeal in respect of the decision of the Tax Court

is filed under section 7483, the Secretary is authorized to refund

or credit the overpayment determined by the Tax Court to the extent

the overpayment is not contested on appeal."

1997 - Subsec. (b)(2). Pub. L. 105-34, Sec. 1451(a), inserted at

end "An order of the Tax Court disposing of a motion under this

paragraph shall be reviewable in the same manner as a decision of

the Tax Court, but only with respect to the matters determined in

such order."

Subsec. (b)(3). Pub. L. 105-34, Sec. 1282(a), inserted concluding

provisions "In a case described in subparagraph (B) where the date

of the mailing of the notice of deficiency is during the third year

after the due date (with extensions) for filing the return of tax

and no return was filed before such date, the applicable period

under subsections (a) and (b)(2) of section 6511 shall be 3 years."

Pub. L. 105-34, Sec. 1239(c)(2), inserted concluding provisions

"In the case of a credit or refund relating to an affected item

(within the meaning of section 6231(a)(5)), the preceding sentence

shall be applied by substituting the periods under sections 6229

and 6230(d) for the periods under section 6511(b)(2), (c), and

(d)."

Subsec. (b)(4). Pub. L. 105-34, Sec. 1451(b), added par. (4).

1988 - Subsec. (a). Pub. L. 100-647, Sec. 6247(b)(1), substituted

"interest or section 7481(d) solely with respect to a determination

of estate tax by the Tax Court)" for "interest)".

Pub. L. 100-647, Sec. 6246(b)(1), inserted "(or 7481(c) with

respect to a determination of statutory interest)" after "section

6213(a)".

Pub. L. 100-418, Sec. 1941(b)(2)(J), substituted "or of tax

imposed by chapter 41" for "of tax imposed by chapter 41" and

struck out ", or of tax imposed by chapter 45 for the same taxable

period" after "to which such petition relates".

Subsec. (b)(1). Pub. L. 100-647, Sec. 6244(a), substituted

"paragraph (3)" for "paragraph (2)".

Pub. L. 100-418, Sec. 1941(b)(2)(K), substituted "or of tax

imposed by chapter 41" for "of tax imposed by chapter 41" and

struck out ", or of tax imposed by chapter 45 for the same taxable

period" after "to which such petition relates".

Subsec. (b)(2), (3). Pub. L. 100-647, Sec. 6244(a), added par.

(2) and redesignated former par. (2) as (3).

Subsec. (c). Pub. L. 100-647, Sec. 6244(b)(2), substituted

"references" for "reference" in heading, designated existing

provisions as par. (1), and added par. (2).

1982 - Subsec. (a)(4). Pub. L. 97-248, Sec. 402(c)(8), added par.

(4).

Subsec. (b)(2). Pub. L. 97-248, Sec. 402(c)(9), substituted "(c),

or (d)" for "(c), (d), or (g)" wherever appearing.

1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(6)(A),

substituted "certain excise taxes" for "chapter 41, 42, 43, or 44

taxes" and "decedent, of tax imposed" for "decedent, or of tax

imposed" and inserted ", or of tax imposed by chapter 45 for the

same taxable period" after "to which such petition relates" in

provisions preceding par. (1).

Subsec. (b)(1). Pub. L. 96-223, Sec. 101(f)(6)(B), substituted

"of tax imposed by chapter 41" for "or of tax imposed by chapter

41" and inserted ", or of tax imposed by chapter 45 for the same

taxable period" after "to which such petition relates".

Subsec. (c). Pub. L. 96-589 added subsec. (c).

1978 - Subsec. (b)(2). Pub. L. 95-600 substituted "(c), (d), or

(g)" for "(c), or (d)" wherever appearing.

1976 - Subsecs. (a), (b)(1). Pub. L. 94-455 substituted reference

to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and

reference to Secretary for reference to Secretary or his delegate.

1974 - Subsec. (a). Pub. L. 93-406 inserted reference to chapter

43 in provisions preceding par (1).

Subsec. (b)(1). Pub. L. 93-406 inserted reference to chapter 43.

1970 - Pub. L. 91-614 substituted "the same calendar year or

calendar quarter" for "the same calendar year" in two places.

1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(47), inserted

references to chapter 42 taxes.

Subsec. (b)(1). Pub. L. 91-172, Secs. 101(j)(48), 960(b),

inserted reference to chapter 42 taxes and inserted reference to

the exception to the Tax Court's jurisdiction provided for in par.

(2) and in section 7463 of this title.

1962 - Subsec. (b)(2)(C). Pub. L. 87-870 added subpar. (C).

EFFECTIVE DATE OF 1997 AMENDMENT

Amendment by section 1239(c)(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 1282(b) of Pub. L. 105-34 provided that: "The amendment

made by subsection (a) [amending this section] shall apply to

claims for credit or refund for taxable years ending after the date

of the enactment of this Act [Aug. 5, 1997]."

Section 1451(c) of Pub. L. 105-34 provided that: "The amendments

made by this section [amending this section] shall take effect on

the date of the enactment of this Act [Aug. 5, 1997]."

EFFECTIVE DATE OF 1988 AMENDMENTS

Amendment by section 6244(a), (b)(2) of Pub. L. 100-647

applicable to overpayments determined by the Tax Court which have

not been refunded by the 90th day after Nov. 10, 1988, see section

6244(c) of Pub. L. 100-647, set out as a note under section 6214 of

this title.

Section 6246(c) of Pub. L. 100-647 provided that: "The amendments

made by this section [amending this section and section 7481 of

this title] shall apply to assessments of deficiencies redetermined

by the Tax Court made after the date of the enactment of this Act

[Nov. 10, 1988]."

Section 6247(c) of Pub. L. 100-647 provided that: "The amendments

made by this section [amending this section and section 7481 of

this title] shall be effective with respect to Tax Court cases for

which the decision is not final on the date of the enactment of

this Act [Nov. 10, 1988]."

Amendment by Pub. L. 100-418 applicable to crude oil removed from

the 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 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 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. 96-589 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. 96-223 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.

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-600 applicable to partnership items

arising in partnership taxable years beginning after Dec. 31, 1978,

see section 212(c) of Pub. L. 95-600, set out as a note under

section 6501 of this title.

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment by section 1307(d)(2)(F)(vii) of Pub. L. 94-455

applicable to taxable years beginning after Dec. 31, 1976, see

section 1307(e) 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 as an Effective Date; Transitional Rules

note under section 410 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(j)(47), (48) 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 960(b) of Pub. L. 91-172 effective one year

after Dec. 30, 1969, see section 962(e) of Pub. L. 91-172, set out

as an Effective Date note under section 7463 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 2011, 2014, 2058, 6015,

6212, 6213, 6214, 6404, 6513, 7436, 7463, 7481 of this title.

-End-

-CITE-

26 USC Sec. 6513 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

Sec. 6513. Time return deemed filed and tax considered paid

-STATUTE-

(a) Early return or advance payment of tax

For purposes of section 6511, any return filed before the last

day prescribed for the filing thereof shall be considered as filed

on such last day. For purposes of section 6511(b)(2) and (c) and

section 6512, payment of any portion of the tax made before the

last day prescribed for the payment of the tax shall be considered

made on such last day. For purposes of this subsection, the last

day prescribed for filing the return or paying the tax shall be

determined without regard to any extension of time granted the

taxpayer and without regard to any election to pay the tax in

installments.

(b) Prepaid income tax

For purposes of section 6511 or 6512 -

(1) Any tax actually deducted and withheld at the source during

any calendar year under chapter 24 shall, in respect of the

recipient of the income, be deemed to have been paid by him on

the 15th day of the fourth month following the close of his

taxable year with respect to which such tax is allowable as a

credit under section 31.

(2) Any amount paid as estimated income tax for any taxable

year shall be deemed to have been paid on the last day prescribed

for filing the return under section 6012 for such taxable year

(determined without regard to any extension of time for filing

such return).

(3) Any tax withheld at the source under chapter 3 shall, in

respect of the recipient of the income, be deemed to have been

paid by such recipient on the last day prescribed for filing the

return under section 6012 for the taxable year (determined

without regard to any extension of time for filing) with respect

to which such tax is allowable as a credit under section 1462.

For this purpose, any exemption granted under section 6012 from

the requirement of filing a return shall be disregarded.

(c) Return and payment of social security taxes and income tax

withholding

Notwithstanding subsection (a), for purposes of section 6511 with

respect to any tax imposed by chapter 3, 21, or 24 -

(1) If a return 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

succeeding calendar year; and

(2) If a tax with respect to remuneration or other amount paid

during any period ending with or within a calendar year is paid

before April 15 of the succeeding calendar year, such tax shall

be considered paid on April 15 of such succeeding calendar year.

(d) Overpayment of income tax credited to estimated tax

If any overpayment of income tax is, in accordance with section

6402(b), claimed as a credit against estimated tax for the

succeeding taxable year, such amount shall be considered as a

payment of the income tax for the succeeding taxable year (whether

or not claimed as a credit in the return of estimated tax for such

succeeding taxable year), and no claim for credit or refund of such

overpayment shall be allowed for the taxable year in which the

overpayment arises.

(e) Payments of Federal unemployment tax

Notwithstanding subsection (a), for purposes of section 6511 any

payment of tax imposed by chapter 23 which, pursuant to section

6157, is made for a calendar quarter or other period within a

calendar year shall, if made before the last day prescribed for

filing the return for the calendar year (determined without regard

to any extension of time for filing), be considered made on such

last day.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 89-809, title I,

Sec. 105(f)(1), (2), Nov. 13, 1966, 80 Stat. 1567, 1568; Pub. L.

91-53, Sec. 2(d), Aug. 7, 1969, 83 Stat. 92; Pub. L. 98-76, title

II, Sec. 231(b)(2)(C), Aug. 12, 1983, 97 Stat. 429; Pub. L.

100-647, title VII, Sec. 7106(c)(4), Nov. 10, 1988, 102 Stat.

3774.)

-MISC1-

AMENDMENTS

1988 - Subsec. (e). Pub. L. 100-647 struck out last sentence

which read as follows: "Notwithstanding subsection (a), for

purposes of section 6511, any payment of tax imposed by chapter 23A

which, pursuant to section 6157, is made for a calendar quarter

within a taxable period shall, if made before the last day

prescribed for filing the return for the taxable period (determined

without regard to any extension of time for filing), be considered

made on such last day."

1983 - Subsec. (e). Pub. L. 98-76 inserted provisions that

notwithstanding subsection (a), for purposes of section 6511, any

payment of tax imposed by chapter 23A which, pursuant to section

6157, is made for a calendar quarter within a taxable period shall,

if made before the last day prescribed for filing the return for

the taxable period (determined without regard to any extension of

time for filing), be considered made on such last day.

1969 - Subsec. (e). Pub. L. 91-53 added subsec. (e).

1966 - Subsec. (b). Pub. L. 89-809, Sec. 105(f)(1), designated

existing provisions as pars. (1) and (2) and added par. (3).

Subsec. (c). Pub. L. 89-809, Sec. 105(f)(2), inserted reference

to chapter 3 in provisions preceding par. (1) and "or other amount"

after "remuneration" in par. (2).

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-647 applicable to remuneration paid

after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set

out as a note under section 3321 of this title.

EFFECTIVE DATE OF 1983 AMENDMENT

Amendment by Pub. L. 98-76 applicable to remuneration paid after

June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an

Effective Date note under section 3321 of this title.

EFFECTIVE DATE OF 1969 AMENDMENT

Amendment by Pub. L. 91-53 applicable with respect to calendar

years beginning after Dec. 31, 1969, see section 4(a) of Pub. L.

91-53, set out as an Effective Date note under section 6157 of this

title.

EFFECTIVE DATE OF 1966 AMENDMENT

Amendment by Pub. L. 89-809 effective Nov. 13, 1966, see section

105(f)(4) of Pub. L. 89-809, set out as a note under section 6501

of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6511, 6531, 6611 of this

title.

-End-

-CITE-

26 USC Sec. 6514 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

Sec. 6514. Credits or refunds after period of limitation

-STATUTE-

(a) Credits or refunds after period of limitation

A refund of any portion of an internal revenue tax shall be

considered erroneous and a credit of any such portion shall be

considered void -

(1) Expiration of period for filing claim

If made after the expiration of the period of limitation for

filing claim therefor, unless within such period claim was filed;

or

(2) Disallowance of claim and expiration of period for filing

suit

In the case of a claim filed within the proper time and

disallowed by the Secretary, if the credit or refund was made

after the expiration of the period of limitation for filing suit,

unless within such period suit was begun by the taxpayer.

(3) Recovery of erroneous refunds

For procedure by the United States to recover erroneous

refunds, see sections 6532(b) and 7405.

(b) Credit after period of limitation

Any credit against a liability in respect of any taxable year

shall be void if any payment in respect of such liability would be

considered an overpayment under section 6401(a).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 812; Pub. L. 94-455, title XIX,

Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-

AMENDMENTS

1976 - Subsec. (a)(2). Pub. L. 94-455 struck out "or his

delegate" after "Secretary".

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 7405 of this title.

-End-

-CITE-

26 USC Sec. 6515 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter B - Limitations on Credit or Refund

-HEAD-

Sec. 6515. Cross references

-STATUTE-

For limitations in case of -

(1) Deficiency dividends of a personal holding company, see

section 547.

(2) Tentative carry-back adjustments, see section 6411.

(3) Service in a combat zone, etc., see section 7508.

(4) Suits for refund by taxpayers, see section 6532(a).

(5) Deficiency dividends of a regulated investment company

or real estate investment trust, see section 860.

(6) Refunds or credits attributable to partnership items,

see section 6227 and subsections (c) and (d) of section 6230.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 813; Pub. L. 94-455, title XVI,

Sec. 1601(f)(3), title XIX, Sec. 1901(b)(36)(D), (37)(E), Oct. 4,

1976, 90 Stat. 1746, 1802, 1803; Pub. L. 95-600, title III, Sec.

362(d)(4), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 97-248, title IV,

Sec. 402(c)(10), Sept. 3, 1982, 96 Stat. 668; Pub. L. 101-508,

title XI, Sec. 11801(c)(17)(C), Nov. 5, 1990, 104 Stat. 1388-528.)

-MISC1-

AMENDMENTS

1990 - Pub. L. 101-508 struck out par. (2) and redesignated the

succeeding pars. accordingly, which was executed with respect to

the succeeding pars. (consisting of pars. (3) to (7)) by

redesignating such pars. as (2) to (6), respectively. Prior to

amendment, par. (2) provided a cross reference to section 1481 for

overpayment in certain renegotiations of war contracts.

1982 - Par. (7). Pub. L. 97-248 added par. (7).

1978 - Par. (6). Pub. L. 95-600 inserted "regulated investment

company or" before "real estate investment trust" and substituted

"section 860" for "section 859". Notwithstanding the directory

language that the amendment be made to par. (5), the amendment was

executed to par. (6) to reflect the probable intent of Congress.

1976 - Par. (1). Pub. L. 94-455, Sec. 1901(b)(36)(D), (b)(37)(E),

redesignated par. (3) 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. 1901(b)(37)(E), redesignated par.

(4) as (2). Former par. (2), which referred to section 1335 for war

loss recoveries where the prior benefit rule was elected, was

struck out.

Pars. (3) to (7). Pub. L. 94-455, Sec. 1901(b)(37)(E),

redesignated pars. (3) to (7) as (1) to (5), respectively.

Par. (8). Pub. L. 94-455, Sec. 1601(f)(3), added par. (8) which

was redesignated par. (6) by section 1901(b)(37)(E) of Pub. L.

94-455.

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 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 1978 AMENDMENT

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.

EFFECTIVE DATE OF 1976 AMENDMENT

For effective date of amendment by section 1601(f)(3) 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 1901(b)(36)(D), (37)(E) of Pub. L. 94-455

applicable with respect to taxable years beginning after Dec. 31,

1976, see section 1901(d) of Pub. L. 94-455, set out as a note

under section 2 of this title.

SAVINGS PROVISION

For provisions that nothing in amendment by 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.

-End-

-CITE-

26 USC Subchapter C - Mitigation of Effect of Period of

Limitations 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter C - Mitigation of Effect of Period of Limitations

-HEAD-

SUBCHAPTER C - MITIGATION OF EFFECT OF PERIOD OF LIMITATIONS

-MISC1-

Sec.

6521. Mitigation of effect of limitation in case of related

taxes under different chapters.

-End-

-CITE-

26 USC Sec. 6521 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter C - Mitigation of Effect of Period of Limitations

-HEAD-

Sec. 6521. Mitigation of effect of limitation in case of related

taxes under different chapters

-STATUTE-

(a) Self-employment tax and tax on wages

In the case of the tax imposed by chapter 2 (relating to tax on

self-employment income) and the tax imposed by section 3101

(relating to tax on employees under the Federal Insurance

Contributions Act) -

(1) If an amount is erroneously treated as self-employment

income, or if an amount is erroneously treated as wages, and

(2) If the correction of the error would require an assessment

of one such tax and the refund or credit of the other tax, and

(3) If at any time the correction of the error is authorized as

to one such tax but is prevented as to the other tax by any law

or rule of law (other than section 7122, relating to

compromises),

then, if the correction authorized is made, the amount of the

assessment, or the amount of the credit or refund, as the case may

be, authorized as to the one tax shall be reduced by the amount of

the credit or refund, or the amount of the assessment, as the case

may be, which would be required with respect to such other tax for

the correction of the error if such credit or refund, or such

assessment, of such other tax were not prevented by any law or rule

of law (other than section 7122, relating to compromises).

(b) Definitions

For purposes of subsection (a), the terms "self-employment

income" and "wages" shall have the same meaning as when used in

section 1402(b).

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 814.)

-REFTEXT-

REFERENCES IN TEXT

The Federal Insurance Contributions Act, referred to in subsec.

(a), is act Aug. 16, 1954, ch. 736, Secs. 3101, 3102, 3111, 3112,

3121 to 3128, 68A Stat. 415, as amended, which is classified

generally to chapter 21 (Sec. 3101 et seq.) of this title. For

complete classification of this Act to the Code, see section 3128

of this title and Tables.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 3509 of this title.

-End-

-CITE-

26 USC Subchapter D - Periods of Limitation in Judicial

Proceedings 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter D - Periods of Limitation in Judicial Proceedings

-HEAD-

SUBCHAPTER D - PERIODS OF LIMITATION IN JUDICIAL PROCEEDINGS

-MISC1-

Sec.

6531. Periods of limitation on criminal prosecutions.

6532. Periods of limitation on suits.

6533. Cross references.

-End-

-CITE-

26 USC Sec. 6531 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter D - Periods of Limitation in Judicial Proceedings

-HEAD-

Sec. 6531. Periods of limitation on criminal prosecutions

-STATUTE-

No person shall be prosecuted, tried, or punished for any of the

various offenses arising under the internal revenue laws unless the

indictment is found or the information instituted within 3 years

next after the commission of the offense, except that the period of

limitation shall be 6 years -

(1) for offenses involving the defrauding or attempting to

defraud the United States or any agency thereof, whether by

conspiracy or not, and in any manner;

(2) for the offense of willfully attempting in any manner to

evade or defeat any tax or the payment thereof;

(3) for the offense of willfully aiding or assisting in, or

procuring, counseling, or advising, the preparation or

presentation under, or in connection with any matter arising

under, the internal revenue laws, of a false or fraudulent

return, affidavit, claim, or document (whether or not such

falsity or fraud is with the knowledge or consent of the person

authorized or required to present such return, affidavit, claim,

or document);

(4) for the offense of willfully failing to pay any tax, or

make any return (other than a return required under authority of

part III of subchapter A of chapter 61) at the time or times

required by law or regulations;

(5) for offenses described in sections 7206(1) and 7207

(relating to false statements and fraudulent documents);

(6) for the offense described in section 7212(a) (relating to

intimidation of officers and employees of the United States);

(7) for offenses described in section 7214(a) committed by

officers and employees of the United States; and

(8) for offenses arising under section 371 of Title 18 of the

United States Code, where the object of the conspiracy is to

attempt in any manner to evade or defeat any tax or the payment

thereof.

The time during which the person committing any of the various

offenses arising under the internal revenue laws is outside the

United States or is a fugitive from justice within the meaning of

section 3290 of Title 18 of the United States Code, shall not be

taken as any part of the time limited by law for the commencement

of such proceedings. (The preceding sentence shall also be deemed

an amendment to section 3748(a) of the Internal Revenue Code of

1939, and shall apply in lieu of the sentence in section 3748(a)

which relates to the time during which a person committing an

offense is absent from the district wherein the same is committed,

except that such amendment shall apply only if the period of

limitations under section 3748 would, without the application of

such amendment, expire more than 3 years after the date of

enactment of this title, and except that such period shall not,

with the application of this amendment, expire prior to the date

which is 3 years after the date of enactment of this title.) Where

a complaint is instituted before a commissioner of the United

States within the period above limited, the time shall be extended

until the date which is 9 months after the date of the making of

the complaint before the commissioner of the United States. For the

purpose of determining the periods of limitation on criminal

prosecutions, the rules of section 6513 shall be applicable.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 815.)

-REFTEXT-

REFERENCES IN TEXT

Section 3748(a) of the Internal Revenue Code of 1939, referred to

in text, was classified to section 3748(a) of former Title 26,

Internal Revenue Code. For table of comparisons of the 1939 Code to

the 1986 Code, see Table I preceding section 1 of this title. See,

also, section 7851(a)(6)(B) of this title for applicability of

section 3748 of former Title 26. See also section 7851(e) for

provision that references in the 1986 Code to a provision of the

1939 Code, not then applicable, shall be deemed a reference to the

corresponding provision of the 1986 Code, which is then applicable.

The date of enactment of this title, referred to in text, is Aug.

16, 1986 [formerly I.R.C. 1954], the date of enactment of the

Internal Revenue Code of 1954.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 982, 6038A, 6330, 7609 of

this title.

-End-

-CITE-

26 USC Sec. 6532 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter D - Periods of Limitation in Judicial Proceedings

-HEAD-

Sec. 6532. Periods of limitation on suits

-STATUTE-

(a) Suits by taxpayers for refund

(1) General rule

No suit or proceeding under section 7422(a) for the recovery of

any internal revenue tax, penalty, or other sum, shall be begun

before the expiration of 6 months from the date of filing the

claim required under such section unless the Secretary renders a

decision thereon within that time, nor after the expiration of 2

years from the date of mailing by certified mail or registered

mail by the Secretary to the taxpayer of a notice of the

disallowance of the part of the claim to which the suit or

proceeding relates.

(2) Extension of time

The 2-year period prescribed in paragraph (1) shall be extended

for such period as may be agreed upon in writing between the

taxpayer and the Secretary.

(3) Waiver of notice of disallowance

If any person files a written waiver of the requirement that he

be mailed a notice of disallowance, the 2-year period prescribed

in paragraph (1) shall begin on the date such waiver is filed.

(4) Reconsideration after mailing of notice

Any consideration, reconsideration, or action by the Secretary

with respect to such claim following the mailing of a notice by

certified mail or registered mail of disallowance shall not

operate to extend the period within which suit may be begun.

(5) Cross reference

For substitution of 120-day period for the 6-month period

contained in paragraph (1) in a title 11 case, see section

505(a)(2) of title 11 of the United States Code.

(b) Suits by United States for recovery of erroneous refunds

Recovery of an erroneous refund by suit under section 7405 shall

be allowed only if such suit is begun within 2 years after the

making of such refund, except that such suit may be brought at any

time within 5 years from the making of the refund if it appears

that any part of the refund was induced by fraud or

misrepresentation of a material fact.

(c) Suits by persons other than taxpayers

(1) General rule

Except as provided by paragraph (2), no suit or proceeding

under section 7426 shall be begun after the expiration of 9

months from the date of the levy or agreement giving rise to such

action.

(2) Period when claim is filed

If a request is made for the return of property described in

section 6343(b), the 9-month period prescribed in paragraph (1)

shall be extended for a period of 12 months from the date of

filing of such request or for a period of 6 months from the date

of mailing by registered or certified mail by the Secretary to

the person making such request of a notice of disallowance of the

part of the request to which the action relates, whichever is

shorter.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85-866, title I,

Sec. 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89-719, title I,

Sec. 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94-455, title

XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L.

96-589, Sec. 6(d)(4), Dec. 24, 1980, 94 Stat. 3408.)

-MISC1-

AMENDMENTS

1980 - Subsec. (a)(5). Pub. L. 96-589 added par. (5).

1976 - Pub. L. 94-455 struck out "or his delegate" after

"Secretary" wherever appearing.

1966 - Subsec. (c). Pub. L. 89-719 added subsec. (c).

1958 - Subsec. (a)(1), (4). Pub. L. 85-866 inserted "certified

mail or" before "registered mail" wherever appearing.

EFFECTIVE DATE OF 1980 AMENDMENT

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.

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, with certain

exceptions, see section 114(a)-(c) of Pub. L. 89-719, set out as a

note under section 6323 of this title.

EFFECTIVE DATE OF 1958 AMENDMENT

Amendment by Pub. L. 85-866 applicable only if mailing occurs

after Sept. 2, 1958, see section 89(d) of Pub. L. 85-866, set out

as a note under section 7502 of this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 2058, 6015, 6230, 6234,

6330, 6512, 6514, 6515, 7405, 7426, 7479 of this title.

-End-

-CITE-

26 USC Sec. 6533 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 66 - LIMITATIONS

Subchapter D - Periods of Limitation in Judicial Proceedings

-HEAD-

Sec. 6533. Cross references

-STATUTE-

(1) For period of limitation in respect of civil actions for

fines, penalties, and forfeitures, see section 2462 of Title 28

of the United States Code.

(2) For extensions of time by reason of armed service in a

combat zone, see section 7508.

(3) For suspension of running of statute until 3 years after

termination of hostilities, see section 3287 of Title 18.

-SOURCE-

(Aug. 16, 1954, ch. 736, 68A Stat. 816.)

-End-