Source: http://www4.law.cornell.edu/uscode/text/26/7451?quicktabs_8=2
Timestamp: 2013-12-10 15:38:45
Document Index: 297184673

Matched Legal Cases: ['§ 7451', '§ 7451', '§ 7451', '§ 1041', '§ 1306', '§ 751', '§ 402', '§ 859', '§ 859']

26 USC § 7451 - Fee for filing petition | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 76 › Subchapter C › Part II › § 7451	prevnext
26 USC § 7451 - Fee for filing petition
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 93–406, title II, § 1041(b)(1),Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(1),Oct. 4, 1976, 90 Stat. 1719; Pub. L. 97–34, title VII, § 751(a),Aug. 13, 1981, 95 Stat. 349; Pub. L. 97–248, title IV, § 402(c)(12),Sept. 3, 1982, 96 Stat. 668; Pub. L. 109–280, title VIII, § 859(a),Aug. 17, 2006, 120 Stat. 1020.)
2006—Pub. L. 109–280struck out “for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 orsection 6228
(a)” after “petition”.
1982—Pub. L. 97–248inserted provision relating to judicial review under section 6226 orsection 6228
1981—Pub. L. 97–34increased limitation on amount of fee to $60 from $10.
1976—Pub. L. 94–455inserted “or under section 7428” after “part IV of this subchapter”.
1974—Pub. L. 93–406inserted reference to a declaratory judgment under part IV of this subchapter.
Pub. L. 109–280, title VIII, § 859(b),Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].”
Section 751(b) ofPub. L. 97–34provided that: “The amendment made by this section [amending this section] shall apply to petitions filed after December 31, 1981.”
Amendment by Pub. L. 94–455applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976, but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) ofPub. L. 94–455, set out as an Effective Date note under section 7428 of this title.
Amendment by Pub. L. 93–406applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) ofPub. L. 93–406, set out as an Effective Date note under section 7476 of this title.