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IRC §6501. Limitations on assessment and collection - TaxTV.com
IRC §6501. Limitations on assessment and collection
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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.
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.
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.
(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
If the taxpayer omits from gross income an amount properly includible therein under section 9 (a), the tax may be assessed, or a proceeding in court for the collection of such tax may be done without assessing, at any time within 6 years after the return was filed.
For purposes of this subsection, the term “credit carryback” has the meaning given such term by section 6 1(d)(4)(C).
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 6 1(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.
The period for assessing a deficiency attributable to any election under section 30(e)(6), 30B(h)(9), 30C(e)(5), 30D(e)(4), 40(f), 43, 45B, 45C(d)(4), 45H(g), or (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).
(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.
(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, 11 ; 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, §2(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. 5 , 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, 1 ; 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– 4, 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, §§11 1(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, 10 ; 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), 3(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. 111–147, title V, §501(c)(2), (3), (d)(1), (2), Mar. 18, 2010, 124 Stat. 106, provided that, applicable to payments made after Dec. 31, 2012, with certain exceptions, subsection (b) of this section is amended (1) by inserting “4,” after “chapter 3,” in paragraph (1); and (2) by inserting “4,” after “chapter 3,” in the text and substituting “and withholding taxes” for “taxes and tax imposed by chapter 3” in the heading of paragraph (2).
2010—Subsec. (c)(8). Pub. L. 111–226 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
Pub. L. 111–147, §3(b), (c), substituted “pursuant to an election under section 1295(b) or under section 1298(f), 6038, 6038A, 6038B, 6038D,” for “under section 6038, 6038A, 6038B,” and “tax return, event,” for “event”.
Subsec. (e)(1)(A). Pub. L. 111–147, §3(a)(1), added subpar. (A). Former subpar. (A) redesignated (B).
Subsec. (e)(1)(B). Pub. L. 111–147, §3(a)(2)(A), substituted “Determination of gross income” for “General rule” in heading and “For purposes of subparagraph (A)” for “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” in introductory provisions.
Pub. L. 111–147, §3(a)(1), redesignated subpar. (A) as (B). Former subpar. (B) redesignated (C).
Subsec. (e)(1)(C). Pub. L. 111–147, §3(a)(1), redesignated subpar. (B) as (C).
2009—Subsec. (m). Pub. L. 111–5, §1142(b)(7), substituted “section 30(e)(6)” for “section 30(d)(4)”.
Pub. L. 111–5, §1141(b)(4), which directed amendment of subsec. (m) by substituting “section 30D(e)(4)” for “section 30D(e)(9)”, was executed by substituting “30D(e)(4)” for “30D(e)(9)”, to reflect the probable intent of Congress.
2008—Subsec. (i). Pub. L. 110–343, §402(d), substituted “foreign oil and gas taxes” for “oil and gas extraction taxes”.
Subsec. (m). Pub. L. 110–343, §205(d)(3), inserted “30D(e)(9),” after “30C(e)(5),”.
2007—Subsec. (m). Pub. L. 110–172 inserted “45H(g),” after “45C(d)(4),”.
2005—Subsec. (c)(10)(B). Pub. L. 109–135 struck out “(as defined in section 6111)” after “material advisor”.
Subsec. (m). Pub. L. 109–58, §1342(b)(4), inserted “30C(e)(5),” after “30B(h)(9),”.
Pub. L. 109–58, §1341(b)(4), inserted “30B(h)(9),” after “30(d)(4),”.
Subsec. (e)(1)(B). Pub. L. 108–357, §413(c)(28), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “If the taxpayer omits from gross income an amount properly includible therein under section 5 (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.”
Subsec. (c)(9). Pub. L. 105–206, §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, §6023(27), substituted “election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or (j) (or any” for “election under sections 30(d)(4), 40(f), 43, 45B, or (j) (or any”.
1997—Subsec. (a). Pub. L. 105–34, §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, §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, §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.”
1996—Subsec. (m). Pub. L. 104–188, §1704(j)(4)(B), substituted “sections 30(d)(4), 40(f)” for “section 40(f)”. See 1997 Amendment note above.
Pub. L. 104–188, §1703(n)(8), substituted “45B, or (j)” for “or (j)”. See 1997 Amendment note above.
Pub. L. 104–188, §1702(e)(3), redesignated subsec. (n) as (m) and substituted “section 40(f), 43, or (j)” for “section 40(f) or (j)”.
Subsec. (m). Pub. L. 101–508, §11 1(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, §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, §474(r)(39). See 1984 Amendment notes below.
1989—Subsec. (n). Pub. L. 101–239 struck out “, 41(h),” after “section 40(f)”.
Subsec. (n). Pub. L. 100–647, §4008(c)(2), substituted “, 41(h), or (j)” for “or (j)”.
Subsec. (o)(3). Pub. L. 100–647, §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, §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, §10712(c)(2), substituted “plan, trust, or other organization” for “plan, or trust”.
1986—Subsec. (c)(8). Pub. L. 99– 4, §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– 4, §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– 4, §1847(b)(14), substituted “or a credit carryback (as defined in section 6 1(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– 4, §1847(b)(13), added subsec. (n) and redesignated former subsec. (n) as (o).
Subsec. (g)(3). Pub. L. 98–369, §801(d)(14), substituted “section 6011(c)(2)” for “section 6011(e)(2)”.
Subsec. (k). Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99– 4, §1847(b)(12), redesignated subsec. (m) as (k).
Subsec. (l). Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99– 4, §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, §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, §163(b)(1).
Subsec. (m). Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99– 4, §1847(b)(12), redesignated subsec. (p) as (m). Former subsec. (m) redesignated (k).
Subsec. (n). Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99– 4, §1847(b)(12), added subsec. (n). Former subsec. (n) redesignated (l).
Subsec. (n)(3). Pub. L. 98–369, §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, §163(b)(1).
Subsec. (o). Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99– 4, §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, §163(b)(1), as amended by Pub. L. 99– 4, §1847(b)(12), redesignated subsec. (p) as (m).
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.
1978—Subsec. (e)(3). Pub. L. 95–600, §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, §4(d)(4), substituted “43, or 44” for “or 43”.
Subsec. (h). Pub. L. 95–600, §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, §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, §703(n), substituted “section 6213(b)(3)” for “section 6213(b)(2)”.
Pub. L. 95–600, §504(b)(3), inserted “and refund” after “tentative carryback”.
Subsec. (n). Pub. L. 95–227, §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”.
1976—Subsecs. (b)(3), (c)(4), (d), (e)(1)(A)(ii), (2). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (e)(3). Pub. L. 94–455, §1307(d)(2)(F)(vi), substituted “chapter 41, 42, or 43” for “chapter 42 or 43”.
Subsec. (i). Pub. L. 94–455, §§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. (o). Pub. L. 94–455, §2107(g)(2)(A), inserted “, an investment credit carryback,” after “net operating loss carryback”.
Subsec. (m). Pub. L. 92–178, §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.
1970—Subsec. (e)(2). Pub. L. 91–614 substituted “during the period for which the return was filed” for “during the year”.
Subsec. (h). Pub. L. 91–172, §2(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, §2(e)(1)(E), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
Subsec. (m). Pub. L. 91–172, §2(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”.
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 substituted “chapter 3, 21, or 24” for “chapter 21 or 24” in text of pars. (1) and (2) and inserted “and tax imposed by chapter 3” after “taxes” in par. (2) heading.
Subsec. (j). Pub. L. 89–721, §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. (e). Pub. L. 89–44, §810(b)(2), substituted “Substantial omission of items” for “Omission from gross income” in heading.
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)”.
1962—Subsec. (c)(6). Pub. L. 87–858 substituted “802(a)” for “802(a)(1)”.
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, §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, §81(a), substituted “organization” for “corporation” wherever appearing.
Pub. L. 111–226, title II, §218(b), Aug. 10, 2010, 124 Stat. 2403, provided that: “The amendments made by this section [amending this section] shall take effect as if included in section 3 of the Hiring Incentives to Restore Employment Act [Pub. L. 111–147].”
Amendment by section 3(a)(1), (2)(A), (b), (c) of Pub. L. 111–147 applicable to returns filed after Mar. 18, 2010, and to certain returns filed on or before Mar. 18, 2010, see section 3(d) of Pub. L. 111–147, set out as a note under section 6229 of this title.
Pub. L. 108–357, title VIII, §814(b), Oct. 22, 2004, 118 Stat. 1581, provided that: “The amendment made by this section [amending this section] shall apply to taxable years with respect to which the period for assessing a deficiency did not expire before the date of the enactment of this Act [Oct. 22, 2004].”
“(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.”
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].”
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.”
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– 4, 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 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.
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 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.
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 6 1 of this title.
Section 212(c) of Pub. L. 95–600 provided that: “The amendments made by this section [amending this section and sections 6 1 and 6 2 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, §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 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 of this title.
Amendment by section 2(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 2(g) of Pub. L. 91–172, set out as a note under section 1212 of this title.
Section 105(f)(4) of Pub. L. 89–809 provided that: “The amendments made by this subsection [amending this section and section 6 3 of this title] shall take effect on the date of the enactment of this Act [Nov. 13, 1966].”
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].”
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.”
Section 3(f) of Pub. L. 88–571, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [amending this section and sections 815, 6 1, 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.”
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. 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.
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