Source: http://www.law.cornell.edu/uscode/text/26/7479?quicktabs_8=3
Timestamp: 2013-12-05 22:32:06
Document Index: 521404312

Matched Legal Cases: ['§ 7479', '§ 7479', '§ 7479', '§ 505', '§ 3104', '§ 6007', '§ 6007', '§ 3104']

26 USC § 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 76 › Subchapter C › Part IV › § 7479	prevnext
26 USC § 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under US CodeNotesUpdates
Creation of remedy In a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)—
whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate consists largely of interest in closely held business) with respect to an estate (or with respect to any property included therein), or
whether the extension of time for payment of tax provided in section 6166
(a) has ceased to apply with respect to an estate (or with respect to any property included therein),
Petitioner A pleading may be filed under this section, with respect to any estate, only—
by the executor of such estate, or
by any person who has assumed an obligation to make payments under section 6166 with respect to such estate (but only if each other such person is joined as a party).
Exhaustion of administrative remedies The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
Extension of time to file refund suit The 2-year period in section 6532
(a)(1) for filing suit for refund after disallowance of a claim shall be suspended during the 90-day period after the mailing of the notice referred to in subsection (b)(3) and, if a pleading has been filed with the Tax Court under this section, until the decision of the Tax Court has become final.
(Added Pub. L. 105–34, title V, § 505(a),Aug. 5, 1997, 111 Stat. 854; amended Pub. L. 105–206, title III, § 3104(b), title VI, § 6007(d),July 22, 1998, 112 Stat. 732, 809.)
1998—Subsec. (a)(1), (2). Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”.
Subsec. (c). Pub. L. 105–206, § 3104(b), added subsec. (c).
Amendment by section 3104(b) ofPub. L. 105–206applicable to any claim for refund filed after July 22, 1998, see section 3104(c) ofPub. L. 105–206, set out as a note under section 7422 of this title.
Amendment by section 6007(d) ofPub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 ofPub. L. 105–206, set out as a note under section 1 of this title.
Section 505(c) ofPub. L. 105–34provided that: “The amendments made by this section [enacting this section] shall apply to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”