Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6235&num=0&edition=prelim
Timestamp: 2020-03-30 01:13:58
Document Index: 541200925

Matched Legal Cases: ['§ 6235', '§1101', '§411', '§206', '§206', '§206', '§411']

[USC02] 26 USC 6235: Period of limitations on making adjustments
<< Previous TITLE 26 / Subtitle F / CHAPTER 63 / Subchapter C / PART III / § 6235 Next >>
26 USC 6235: Period of limitations on making adjustments Text contains those laws in effect on March 28, 2020
Except as otherwise provided in this section or section 905(c), no adjustment under this subchapter for any partnership taxable year may be made after the later of-
(1) the date which is 3 years after the latest of-
(Added Pub. L. 114–74, title XI, §1101(c)(1), Nov. 2, 2015, 129 Stat. 635 ; amended Pub. L. 114–113, div. Q, title IV, §411(c), Dec. 18, 2015, 129 Stat. 3122 ; Pub. L. 115–141, div. U, title II, §206(k), Mar. 23, 2018, 132 Stat. 1180 .)
2018-Subsec. (a). Pub. L. 115–141, §206(k)(1), inserted "or section 905(c)" after "Except as otherwise provided in this section" and substituted "subchapter" for "subpart" in introductory provisions.
Subsec. (d). Pub. L. 115–141, §206(k)(5), struck out subsec. (d). Text read as follows: "If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended-
2015-Subsec. (a)(2). Pub. L. 114–113, §411(c)(1), substituted "paragraph (7)" for "paragraph (4)".