Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7451&num=0&edition=prelim
Timestamp: 2020-08-06 07:45:41
Document Index: 366780764

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

[USC02] 26 USC 7451: Fee for filing petition
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26 USC 7451: Fee for filing petition Text contains those laws in effect on August 5, 2020
(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. 109–280 struck 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 or section 6228(a)" after "petition".
1982-Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
1981-Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
1976-Pub. L. 94–455 inserted "or under section 7428" after "part IV of this subchapter".
1974-Pub. L. 93–406 inserted 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]."
Pub. L. 97–34, title VII, §751(b), Aug. 13, 1981, 95 Stat. 349 , provided that: "The amendment made by this section [amending this section] shall apply to petitions filed after December 31, 1981."