Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6512&num=0&edition=prelim
Timestamp: 2020-07-05 06:05:54
Document Index: 424320

Matched Legal Cases: ['§ 6512', '§4', '§101', '§960', '§102', '§1016', '§1307', '§1605', '§1906', '§212', '§101', '§6', '§402', '§1941', '§6244', '§1239', '§1451', '§3464', '§1', '§319', '§1101', '§3464', '§1451', '§6247', '§402', '§101', '§101', '§1282', '§1451', '§6246', '§6247']

[USC02] 26 USC 6512: Limitations in case of petition to Tax Court
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26 USC 6512: Limitations in case of petition to Tax Court Text contains those laws in effect on July 4, 2020
If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except-
(C) within the period which would be applicable under section 6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency-
(Aug. 16, 1954, ch. 736, 68A Stat. 811 ; Pub. L. 87–870, §4, Oct. 23, 1962, 76 Stat. 1161 ; Pub. L. 91–172, title I, §101(j)(47), (48), title IX, §960(b), Dec. 30, 1969, 83 Stat. 531 , 734; Pub. L. 91–614, title I, §102(d)(9), Dec. 31, 1970, 84 Stat. 1842 ; Pub. L. 93–406, title II, §1016(a)(16), Sept. 2, 1974, 88 Stat. 930 ; Pub. L. 94–455, title XIII, §1307(d)(2)(F)(vii), title XVI, §1605(b)(9), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728 , 1755, 1834; Pub. L. 95–600, title II, §212(b)(2), Nov. 6, 1978, 92 Stat. 2819 ; Pub. L. 96–223, title I, §101(f)(6), Apr. 2, 1980, 94 Stat. 253 ; Pub. L. 96–589, §6(d)(3), Dec. 24, 1980, 94 Stat. 3408 ; Pub. L. 97–248, title IV, §402(c)(8), (9), Sept. 3, 1982, 96 Stat. 668 ; Pub. L. 100–418, title I, §1941(b)(2)(J), (K), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 100–647, title VI, §§6244(a), (b)(2), 6246(b)(1), 6247(b)(1), Nov. 10, 1988, 102 Stat. 3750–3752 ; Pub. L. 105–34, title XII, §§1239(c)(2), 1282(a), title XIV, §1451(a), (b), Aug. 5, 1997, 111 Stat. 1028 , 1037, 1054; Pub. L. 105–206, title III, §3464(b), (c), July 22, 1998, 112 Stat. 767 ; Pub. L. 106–554, §1(a)(7) [title III, §319(19)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-647; Pub. L. 114–74, title XI, §1101(f)(7), Nov. 2, 2015, 129 Stat. 638 .)
2015-Subsec. (b)(3). Pub. L. 114–74 struck out first set of concluding provisions "In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d)." before "In a case described in subparagraph (B)".
2000-Subsec. (a)(1), (2), (5). Pub. L. 106–554 substituted a comma for a semicolon before "and" at end.
1998-Subsec. (a)(5), (6). Pub. L. 105–206, §3464(b), added pars. (5) and (6).
1997-Subsec. (b)(2). Pub. L. 105–34, §1451(a), inserted at end "An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order."
1988-Subsec. (a). Pub. L. 100–647, §6247(b)(1), substituted "interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)" for "interest)".
1982-Subsec. (a)(4). Pub. L. 97–248, §402(c)(8), added par. (4).
1980-Subsec. (a). Pub. L. 96–223, §101(f)(6)(A), substituted "certain excise taxes" for "chapter 41, 42, 43, or 44 taxes" and "decedent, of tax imposed" for "decedent, or of tax imposed" and inserted ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates" in provisions preceding par. (1).
1978-Subsec. (b)(2). Pub. L. 95–600 substituted "(c), (d), or (g)" for "(c), or (d)" wherever appearing.
1976-Subsecs. (a), (b)(1). Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.
1974-Subsec. (a). Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).
1970-Pub. L. 91–614 substituted "the same calendar year or calendar quarter" for "the same calendar year" in two places.
1969-Subsec. (a). Pub. L. 91–172, §101(j)(47), inserted references to chapter 42 taxes.
1962-Subsec. (b)(2)(C). Pub. L. 87–870 added subpar. (C).
Pub. L. 105–34, title XII, §1282(b), Aug. 5, 1997, 111 Stat. 1038 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to claims for credit or refund for taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 105–34, title XIV, §1451(c), Aug. 5, 1997, 111 Stat. 1054 , provided that: "The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 100–647, title VI, §6246(c), Nov. 10, 1988, 102 Stat. 3751 , provided that: "The amendments made by this section [amending this section and section 7481 of this title] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [Nov. 10, 1988]."
Pub. L. 100–647, title VI, §6247(c), Nov. 10, 1988, 102 Stat. 3752 , provided that: "The amendments made by this section [amending this section and section 7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on the date of the enactment of this Act [Nov. 10, 1988]."