Source: https://www.law.cornell.edu/uscode/text/26/6851
Timestamp: 2019-03-20 15:26:09
Document Index: 684644797

Matched Legal Cases: ['§ 6851', '§\u202f6851', '§\u202f87', '§\u202f1204', '§\u202f1906', '§\u202f1204', '§\u202f1204', '§\u202f1204', '§\u202f1906', '§\u202f1204', '§\u202f1204', '§\u202f1204', '§\u202f2', '§\u202f2']

26 U.S. Code § 6851 - Termination assessments of income tax | U.S. Code | US Law | LII / Legal Information Institute
Section 6851. Termination assessments of income tax
26 U.S. Code § 6851. Termination assessments of income tax
(d) Departure of alienSubject to such exceptions as may, by regulations, be prescribed by the Secretary—
(Aug. 16, 1954, ch. 736, 68A Stat. 833; Pub. L. 85–866, title I, § 87, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94–455, title XII, § 1204(b), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1696, 1834.)
1976—Pub. L. 94–455, § 1204(b)(1), substituted “assessments of income tax” for “of taxable year” in section catchline.
Subsec. (a). Pub. L. 94–455, § 1204(b)(1), revised pars. (1) and (2) to provide that a termination assessment does not end the taxable year for any purpose other than the computation of the amount of tax to be assessed and collected and to set out the method for determining the tax for the current taxable year, and added pars. (3) and (4).
Subsec. (b). Pub. L. 94–455, § 1204(b)(1), substituted provisions for the mailing of a notice of deficiency for provisions for the reopening of taxable period.
Subsecs. (c), (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (e). Pub. L. 94–455, § 1204(b)(2), substituted provisions making section 6861(f) and (g) applicable with respect to assessments under subsec. (a).
Subsec. (f). Pub. L. 94–455, § 1204(b)(2), added subsec. (f).
Pub. L. 94–455, title XII, § 1204(d), Oct. 4, 1976, 90 Stat. 1699, as amended by Pub. L. 94–528, § 2(a), Oct. 17, 1976, 90 Stat. 2483; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“The amendments made by this section [enacting section 7429 of this title and amending this section and sections 443, 6091, 6211, 6213, 6863, 7103, and 7421 of this title] apply with respect to action taken under section 6851, 6861, or 6862 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] where the notice and demand takes place after February 28, 1977.”