Source: https://uscode.house.gov/view.xhtml?req=(title:26%20section:6501%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section6501)&f=treesort&edition=prelim&num=0&jumpTo=true
Timestamp: 2019-12-08 11:07:39
Document Index: 676497888

Matched Legal Cases: ['§165', '§80', '§3', '§3', '§317', '§2', '§3', '§225', '§3', '§810', '§2', '§105', '§2', '§101', '§512', '§102', '§504', '§601', '§1016', '§1031', '§1302', '§1906', '§2107', '§202', '§4', '§212', '§321', '§504', '§701', '§8', '§102', '§101', '§402', '§131', '§211', '§314', '§447', '§714', '§801', '§1810', '§10712', '§1941', '§1008', '§4008', '§7814', '§11511', '§1702', '§506', '§1145', '§1239', '§1601', '§3461', '§6007', '§413', '§814', '§1341', '§403', '§7', '§205', '§402', '§1141', '§501', '§218', '§3', '§221', '§407', '§2005', '§1101', '§13403', '§201', '§401', '§205', '§513', '§1239', '§3', '§2']

[USC02] 26 USC 6501: Limitations on assessment and collection
26 USC 6501: Limitations on assessment and collection Text contains those laws in effect on December 7, 2019
In the case of any partnership adjustment determined under subchapter C of chapter 63, the period for assessment of any tax imposed under chapter 2 or 2A which is attributable to such adjustment shall not expire before the date that is 1 year after-
(Aug. 16, 1954, ch. 736, 68A Stat. 803 ; Pub. L. 85–859, title I, §165(a), Sept. 2, 1958, 72 Stat. 1313 ; Pub. L. 85–866, title I, §§80, 81, Sept. 2, 1958, 72 Stat. 1662 ; Pub. L. 86–69, §3(g), June 25, 1959, 73 Stat. 140 ; Pub. L. 86–780, §3(c), Sept. 14, 1960, 74 Stat. 1013 ; Pub. L. 87–794, title III, §317(c), Oct. 11, 1962, 76 Stat. 890 ; Pub. L. 87–834, §2(e)(1), Oct. 16, 1962, 76 Stat. 971 ; Pub. L. 87–858, §3(b)(4), Oct. 23, 1962, 76 Stat. 1137 ; Pub. L. 88–272, title II, §225(k)(6), Feb. 26, 1964, 78 Stat. 94 ; Pub. L. 88–571, §3(b), Sept. 2, 1964, 78 Stat. 857 ; Pub. L. 89–44, title VIII, §810(a), (b), June 21, 1965, 79 Stat. 169 ; Pub. L. 89–721, §§2(f), 3(a), Nov. 2, 1966, 80 Stat. 1150 , 1151; Pub. L. 89–809, title I, §105(f)(3), Nov. 13, 1966, 80 Stat. 1568 ; Pub. L. 90–225, §2(c), Dec. 27, 1967, 81 Stat. 731 ; Pub. L. 91–172, title I, §101(g)(1)–(3), title V, §512(e)(1), Dec. 30, 1969, 83 Stat. 525 , 639; Pub. L. 91–614, title I, §102(d)(8), Dec. 31, 1970, 84 Stat. 1842 ; Pub. L. 92–178, title V, §504(c), title VI, §601(d)(1), (e)(2), Dec. 10, 1971, 85 Stat. 551 , 558, 560; Pub. L. 93–406, title II, §1016(a)(14), Sept. 2, 1974, 88 Stat. 930 ; Pub. L. 94–455, title X, §§1031(b)(5), 1035(d)(3), title XIII, §§1302(b), 1307(d)(2)(F)(vi), title XIX, §1906(b)(13)(A), title XXI, §2107(g)(2)(A), Oct. 4, 1976, 90 Stat. 1623 , 1633, 1714, 1728, 1834, 1904; Pub. L. 95–30, title II, §202(d)(4)(A), (5)(B), May 23, 1977, 91 Stat. 149 , 151; Pub. L. 95–227, §4(d)(4), (5), Feb. 10, 1978, 92 Stat. 23 ; Pub. L. 95–600, title II, §212(a), title III, §321(b)(2), title V, §504(b)(3), title VII, §§701(t)(3)(A), 703(n), (p)(2), Nov. 6, 1978, 92 Stat. 2818 , 2835, 2881, 2912, 2943, 2944; Pub. L. 95–628, §8(c)(1), Nov. 10, 1978, 92 Stat. 3631 ; Pub. L. 96–222, title I, §§102(a)(2)(A), 103(a)(6)(G)(x), Apr. 1, 1980, 94 Stat. 208 , 210; Pub. L. 96–223, title I, §101(g)(1), Apr. 2, 1980, 94 Stat. 253 ; Pub. L. 97–248, title IV, §402(c)(5), Sept. 3, 1982, 96 Stat. 667 ; Pub. L. 98–369, div. A, title I, §§131(d)(2), 163(b)(1), title II, §211(b)(24), title III, §314(a)(3), title IV, §§447(a), 474(r)(39), title VII, §714(p)(2)(F), title VIII, §801(d)(14), July 18, 1984, 98 Stat. 664 , 697, 757, 787, 817, 846, 965, 997; Pub. L. 99–514, title XVIII, §§1810(g)(3), 1847(b)(12)–(14), Oct. 22, 1986, 100 Stat. 2828 , 2857; Pub. L. 100–203, title X, §§10712(c)(2), 10714(c), Dec. 22, 1987, 101 Stat. 1330–467 , 1330-471; Pub. L. 100–418, title I, §1941(b)(2)(H), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 100–647, title I, §1008(j)(1), title IV, §4008(c)(2), Nov. 10, 1988, 102 Stat. 3445 , 3653; Pub. L. 101–239, title VII, §7814(e)(2)(E), Dec. 19, 1989, 103 Stat. 2414 ; Pub. L. 101–508, title XI, §§11511(c)(2), 11602(b), Nov. 5, 1990, 104 Stat. 1388–485 , 1388-500; Pub. L. 104–188, title I, §§1702(e)(3), 1703(n)(8), 1704(j)(4)(B), Aug. 20, 1996, 110 Stat. 1870 , 1877, 1882; Pub. L. 105–34, title V, §506(b), title XI, §1145(a), title XII, §§1239(e)(2), 1284(a), title XVI, §1601(g)(2), Aug. 5, 1997, 111 Stat. 855 , 985, 1028, 1038, 1092; Pub. L. 105–206, title III, §3461(b), title VI, §§6007(e)(2)(A), 6023(27), July 22, 1998, 112 Stat. 764 , 809, 826; Pub. L. 108–357, title IV, §413(c)(28), title VIII, §814(a), Oct. 22, 2004, 118 Stat. 1509 , 1581; Pub. L. 109–58, title XIII, §§1341(b)(4), 1342(b)(4), Aug. 8, 2005, 119 Stat. 1049 , 1051; Pub. L. 109–135, title IV, §403(y), Dec. 21, 2005, 119 Stat. 2629 ; Pub. L. 110–172, §7(a)(2)(B), Dec. 29, 2007, 121 Stat. 2482 ; Pub. L. 110–343, div. B, title II, §205(d)(3), title IV, §402(d), Oct. 3, 2008, 122 Stat. 3839 , 3854; Pub. L. 111–5, div. B, title I, §§1141(b)(4), 1142(b)(7), Feb. 17, 2009, 123 Stat. 328 , 331; Pub. L. 111–147, title V, §§501(c)(2), (3), 513(a)(1), (2)(A), (b), (c), Mar. 18, 2010, 124 Stat. 106 , 111, 112; Pub. L. 111–226, title II, §218(a), Aug. 10, 2010, 124 Stat. 2403 ; Pub. L. 111–237, §3(b)(2), Aug. 16, 2010, 124 Stat. 2498 ; Pub. L. 113–295, div. A, title II, §221(a)(2)(E), Dec. 19, 2014, 128 Stat. 4037 ; Pub. L. 114–27, title IV, §407(e), June 29, 2015, 129 Stat. 382 ; Pub. L. 114–41, title II, §2005(a), July 31, 2015, 129 Stat. 456 ; Pub. L. 114–74, title XI, §1101(f)(3), Nov. 2, 2015, 129 Stat. 637 ; Pub. L. 115–97, title I, §13403(d)(2), Dec. 22, 2017, 131 Stat. 2137 ; Pub. L. 115–141, div. U, title II, §§201(b)(2), 205(b), title IV, §401(a)(295), Mar. 23, 2018, 132 Stat. 1172 , 1178, 1198.)
2018-Subsec. (c)(4)(A). Pub. L. 115–141, §205(b), struck out "in this section" after "time prescribed".
2017-Subsec. (m). Pub. L. 115–97 inserted "45S(h)," after "45H(g),".
Pub. L. 111–147, title V, §513(d), Mar. 18, 2010, 124 Stat. 112 , provided that: "The amendments made by this section [amending this section and section 6229 of this title] shall apply to-
Pub. L. 105–34, title XII, §1239(f), Aug. 5, 1997, 111 Stat. 1028 , provided that: "The amendments made by this section [amending this section and sections 6225, 6226, 6230, 6512, 7421, 7459, and 7482 of this title] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 88–571, §3(f), Sept. 2, 1964, 78 Stat. 859 , as amended by Pub. L. 99–514, §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 [former] section 815(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) for taxable years beginning after December 31, 1958."