Source: http://taxtv.com/code/01614-USCODE-2011-title26-subtitleF-chap63-subchapB-sec6214/
Timestamp: 2017-03-30 18:35:48
Document Index: 180740680

Matched Legal Cases: ['§6214', '§6214', '§6214', '§101', '§960', '§102', '§1016', '§1307', '§1605', '§1906', '§101', '§2', '§144', '§1', '§1833', '§1941', '§6244', '§1704', '§858', '§1941', '§1941', '§1554', '§1833', '§1', '§1307', '§1307', '§858', '§6214']

IRC §6214. Determinations by Tax Court - TaxTV.com
IRC §6214. Determinations by Tax Court
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For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6 2(b)(2).
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 91–172, title I, §101(j)(43), (44), title IX, §960(a), Dec. 30, 1969, 83 Stat. 530, 531, 734; Pub. L. 91–614, title I, §102(d)(6), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93–406, title II, §1016(a)(12), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, §1307(d)(2)(F)(iv), (H), title XVI, §1605(b)(7), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 96–223, title I, §101(f)(1)(F), (G), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96–596, §2(b), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 98–369, div. A, title I, §144(b), July 18, 1984, 98 Stat. 683; Pub. L. 99– 4, title XV, §§1 1(c)(8), 1554(a), title XVIII, §1833, Oct. 22, 1986, 100 Stat. 2745, 2754, 2852; Pub. L. 100–418, title I, §1941(b)(2)(B)(vi), (vii), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title VI, §6244(b)(1), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 104–188, title I, §1704(t)(16), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 109–280, title VIII, §858(a), Aug. 17, 2006, 120 Stat. 1020.)
2006—Subsec. (b). Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”
1988—Subsec. (c). Pub. L. 100–418, §1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.
Subsec. (d). Pub. L. 100–418, §1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”.
Subsec. (e). Pub. L. 100–647 substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
1986—Subsec. (a). Pub. L. 99– 4, §1554(a), substituted “any addition to the tax” for “addition to the tax”.
Subsec. (c). Pub. L. 99– 4, §1833, substituted “section 4963(b)” for “section 4962(b)”.
Subsec. (e). Pub. L. 99– 4, §1 1(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”.
Subsec. (c). Pub. L. 94–455, §§1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.
Subsec. (d). Pub. L. 94–455, §§1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.
Pub. L. 109–280, title VIII, §858(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall apply to any action or proceeding in the United States Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1986) as of the date of the enactment of this Act [Aug. 17, 2006].”
Section 6244(c) of Pub. L. 100–647 provided that: “The amendments made by this section [amending this section and section 6 2 of this title] shall apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act [Nov. 10, 1988].”
Amendment by section 1 1(c)(8) of Pub. L. 99– 4 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1 1(d) of Pub. L. 99– 4, set out as a note under section 47 of this title.
Section 1554(b) of Pub. L. 99– 4 provided that: “The amendment made by subsection (a) [amending this section] shall apply to any action or proceeding in the Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1954 [now 1986]) before the date of the enactment of this Act [Oct. 22, 1986].”
Amendment by section 1833 of Pub. L. 99– 4 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99– 4, set out as a note under section 48 of this title.
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