Source: https://www.law.cornell.edu/uscode/text/26/7508A
Timestamp: 2017-04-26 13:55:23
Document Index: 754060275

Matched Legal Cases: ['§ 7508', '§\u202f7508', '§\u202f911', '§\u202f802', '§\u202f112', '§\u202f706', '§\u202f221', '§\u202f802', '§\u202f911', '§\u202f522', '§\u202f915', '§\u202f4003']

26 U.S. Code § 7508A - Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions | US Law | LII / Legal Information Institute
§ 7508A.
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
(a) In generalIn the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(h)(3)(C)(i)) [1] or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(Added Pub. L. 105–34, title IX, § 911(a), Aug. 5, 1997, 111 Stat. 877; amended Pub. L. 107–16, title VIII, § 802(a), June 7, 2001, 115 Stat. 149; Pub. L. 107–134, title I, § 112(a), Jan. 23, 2002, 115 Stat. 2433; Pub. L. 110–343, div. C, title VII, § 706(a)(2)(D)(vii), Oct. 3, 2008, 122 Stat. 3922.)
Par. (3) of section 165(h), referred to in subsec. (a), was repealed by Pub. L. 113–295, div. A, title II, § 221(a)(27)(A), Dec. 19, 2014, 128 Stat. 4040. However, the term “federally declared disaster” is defined elsewhere in section 165.
2001—Subsec. (a). Pub. L. 107–16 substituted “120 days” for “90 days” in introductory provisions.
Pub. L. 107–16, title VIII, § 802(b), June 7, 2001, 115 Stat. 149, provided that: “The amendment made by this section [amending this section] shall take effect on the date of enactment of this Act [June 7, 2001].”
Pub. L. 105–34, title IX, § 911(c), Aug. 5, 1997, 111 Stat. 878, provided that: “The amendments made by this section [enacting this section] shall apply with respect to any period for performing an act that has not expired before the date of the enactment of this Act [Aug. 5, 1997].”
Pub. L. 106–170, title V, § 522, Dec. 17, 1999, 113 Stat. 1927, provided that:
“(a)In General.—In the case of a taxpayer determined by the Secretary of the Treasury (or the Secretary’s delegate) to be affected by a Y2K failure, the Secretary may disregard a period of up to 90 days in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such taxpayer—
whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 (without regard to the exceptions in parentheses in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and
“(b)Applicability of Certain Rules.—
For purposes of this section, rules similar to the rules of subsections (b) and (e) of section 7508 of the Internal Revenue Code of 1986 shall apply.”
Pub. L. 105–34, title IX, § 915, Aug. 5, 1997, 111 Stat. 879, as amended by Pub. L. 105–277, div. J, title IV, § 4003(e)(1), Oct. 21, 1998, 112 Stat. 2681–909, provided that:
If the Secretary of the Treasury extends for any period the time for filing income tax returns under section 6081 of the Internal Revenue Code of 1986 and the time for paying income tax with respect to such returns under section 6161 of such Code (and waives any penalties relating to the failure to so file or so pay) for any individual located in a Presidentially declared disaster area, the Secretary shall, notwithstanding section 7508A(b) of such Code, abate for such period the assessment of any interest prescribed under section 6601 of such Code on such income tax.
“(b)Presidentially Declared Disaster Area.—
For purposes of subsection (a), the term ‘Presidentially declared disaster area’ means, with respect to any individual, any area which the President has determined during 1997 or 1998 warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act [42 U.S.C. 5121 et seq.].
“(c)Individual.—
For purposes of this section, the term ‘individual’ shall not include any estate or trust.
This section shall apply to disasters declared after December 31, 1996.”
We truncate results at 20000 items. After that, you're on your own. Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2012-05-18
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2011-11-04
Computation : 2011-11-04
Disaster Losses : 2011-06-03
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2011-06-03
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2011-03-04
Limitations on Credit or Refund Barred v. Not Barred : 2011-03-04
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2010-08-27
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2010-05-07
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2010-03-26
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2010-01-29
Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters : 2009-11-20
Time Return Deemed Filed and Tax Considered Paid : 2009-11-20
Limitations on Credit or Refund Barred v. Not Barred : 2009-11-20