Source: https://uscode.house.gov/view.xhtml?req=(title:26%20section:6211%20edition:prelim)
Timestamp: 2020-04-05 05:16:23
Document Index: 202266300

Matched Legal Cases: ['§ 6211', '§809', '§102', '§101', '§1016', '§1204', '§1307', '§1605', '§1906', '§101', '§474', '§10713', '§1941', '§1015', '§1231', '§6012', '§1', '§314', '§402', '§11', '§101', '§3011', '§1001', '§1401', '§10105', '§101', '§221', '§13404', '§101', '§201', '§12001', '§101', '§221', '§10909', '§1531', '§1941', '§474', '§101', '§1307', '§1016', '§101', '§106', '§1001', '§1531', '§1231']

[USC02] 26 USC 6211: Definition of a deficiency
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26 USC 6211: Definition of a deficiency Text contains those laws in effect on April 4, 2020
For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term "deficiency" means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of-
(4) For purposes of subsection (a)-
(Aug. 16, 1954, ch. 736, 68A Stat. 770 ; Pub. L. 89–44, title VIII, §809(d)(5)(A), June 21, 1965, 79 Stat. 168 ; Pub. L. 89–368, title I, §102(b)(4), Mar. 15, 1966, 80 Stat. 64 ; Pub. L. 91–172, title I, §101(f)(1), (j)(39), Dec. 30, 1969, 83 Stat. 524 , 530; Pub. L. 93–406, title II, §1016(a)(9), Sept. 2, 1974, 88 Stat. 929 ; Pub. L. 94–455, title XII, §1204(c)(4), title XIII, §1307(d)(2)(E), (F)(i), title XVI, §1605(b)(4), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1698 , 1728, 1754, 1834; Pub. L. 96–223, title I, §101(f)(1)(A), (B), (2), (3), Apr. 2, 1980, 94 Stat. 252 ; Pub. L. 98–369, div. A, title IV, §474(r)(33), July 18, 1984, 98 Stat. 845 ; Pub. L. 100–203, title X, §10713(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330–470 ; Pub. L. 100–418, title I, §1941(b)(2)(B)(i), (ii), (C), (D), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 100–647, title I, §1015(r)(2), Nov. 10, 1988, 102 Stat. 3572 ; Pub. L. 105–34, title XII, §1231(b), Aug. 5, 1997, 111 Stat. 1023 ; Pub. L. 105–206, title VI, §6012(f), July 22, 1998, 112 Stat. 819 ; Pub. L. 106–554, §1(a)(7) [title III, §314(a)], Dec. 21, 2000, 114 Stat. 2763 , 2763A-643; Pub. L. 109–432, div. A, title IV, §402(b)(1), Dec. 20, 2006, 120 Stat. 2954 ; Pub. L. 110–172, §11(a)(35), Dec. 29, 2007, 121 Stat. 2487 ; Pub. L. 110–185, title I, §101(b)(1), Feb. 13, 2008, 122 Stat. 615 ; Pub. L. 110–289, div. C, title I, §3011(b)(2), July 30, 2008, 122 Stat. 2891 ; Pub. L. 111–5, div. B, title I, §§1001(e)(1), 1004(b)(7), 1201(a)(3)(B), (b)(2), 1531(c)(4), Feb. 17, 2009, 123 Stat. 312 , 314, 334, 360; Pub. L. 111–148, title I, §1401(d)(3), as added title X, §§10105(d), 10909(b)(2)(N), (c), Mar. 23, 2010, 124 Stat. 906 , 1023; Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298 ; Pub. L. 113–295, div. A, title II, §221(a)(5)(B), (8)(B), (112)(B), Dec. 19, 2014, 128 Stat. 4037 , 4038, 4054; Pub. L. 115–97, title I, §13404(c)(3), Dec. 22, 2017, 131 Stat. 2138 ; Pub. L. 115–141, div. U, title I, §§101(l)(17), 106(a), title II, §201(c)(1), Mar. 23, 2018, 132 Stat. 1165 , 1170, 1172.)
Section 168(k)(4), referred to in subsec. (b)(4)(A), was repealed by Pub. L. 115–97, title I, §12001(b)(13), Dec. 22, 2017, 131 Stat. 2094 .
2018-Subsec. (b)(4)(A). Pub. L. 115–141, §101(l)(17), substituted "subsection (i)" for "subsection (i)(5)".
2017-Subsec. (b)(4)(A). Pub. L. 115–97 inserted "and" before "36B" and struck out ", and 6431" after "168(k)(4)".
2014-Subsec. (b)(4)(A). Pub. L. 113–295, §221(a)(112)(B), struck out "6428," after "168(k)(4),".
2010-Subsec. (b)(4)(A). Pub. L. 111–148, §10909(b)(2)(N), (c), as amended by Pub. L. 111–312, temporarily inserted "36C," before "53(e)". See Effective and Termination Dates of 2010 Amendment note below.
2009-Subsec. (b)(4)(A). Pub. L. 111–5, §1531(c)(4), substituted "6428, and 6431" for "and 6428".
2008-Subsec. (b)(4)(A). Pub. L. 110–289 substituted "34, 35, 36, 53(e), and 6428" for "34, 35, 53(e), and 6428".
2007-Subsec. (b)(4)(A). Pub. L. 110–172, which directed amendment of subpar. (A) by substituting "34, and 35" for "and 34", was executed by inserting "35," after "34,", to reflect the probable intent of Congress and the amendment of subpar. (A) by section 402(b)(1) of Pub. L. 109–432. See 2006 Amendment note below.
2006-Subsec. (b)(4)(A). Pub. L. 109–432 substituted "34, and 53(e)" for "and 34".
2000-Subsec. (b)(4)(A). Pub. L. 106–554 substituted "sections 24(d), 32, and 34" for "sections 32 and 34".
1998-Subsec. (c). Pub. L. 105–206 substituted "subchapters C and D" for "subchapter C" in heading and in text.
1988-Subsec. (a). Pub. L. 100–418, §1941(b)(2)(B)(i), (C), in introductory provisions, substituted "and 44" for "44, and 45" and "or 44" for "44, or 45".
1987-Subsec. (b)(1). Pub. L. 100–203 inserted reference to section 6852.
1984-Subsec. (b)(1). Pub. L. 98–369, §474(r)(33)(A), substituted "without regard to the credit under section 33" for "without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451".
1980-Subsec. (a). Pub. L. 96–223, §101(f)(1)(A), (2), inserted references to chapter 45 in provisions preceding par. (1).
1976-Subsec. (a). Pub. L. 94–455, §§1307(d)(2)(E), (F)(i), 1605(b)(4)(A), (B), substituted "chapters 41, 42, 43, and 44" for "chapters 42 and 43" after "taxes imposed by" and "chapter 41, 42, 43, or 44" for "chapter 42 or 43" after "A or B, or".
1974-Subsec. (a). Pub. L. 93–406, §1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43.
1969-Subsec. (a). Pub. L. 91–172, §101(f)(1), inserted references to excise taxes and chapter 42.
1966-Subsec. (b)(1). Pub. L. 89–368 substituted "subtitle A" for "chapter 1".
1965-Subsec. (b)(4). Pub. L. 89–44 added par. (4).
Pub. L. 115–141, div. U, title I, §106(b), Mar. 23, 2018, 132 Stat. 1170 , provided that: "The amendment made by this section [amending this section] shall take effect as if included in section 104 of the American Taxpayer Relief Act of 2012 [Pub. L. 112–240]."
Pub. L. 111–5, div. B, title I, §1001(f), Feb. 17, 2009, 123 Stat. 312 , provided that: "This section [enacting section 36A of this title, amending this section and section 6213 of this title and section 1324 of Title 31, Money and Finance, and enacting provisions set out as notes under section 36A of this title], and the amendments made by this section, shall apply to taxable years beginning after December 31, 2008."
Pub. L. 111–5, div. B, title I, §1531(e), Feb. 17, 2009, 123 Stat. 360 , provided that: "The amendments made by this section [enacting subpart J of part IV of subchapter A of this chapter and section 6431 of this title and amending this section, sections 54, 54A, 1397E, 1400N, and 6401 of this title, and section 1324 of Title 31, Money and Finance] shall apply to obligations issued after the date of the enactment of this Act [Feb. 17, 2009]."
Pub. L. 105–34, title XII, §1231(d), Aug. 5, 1997, 111 Stat. 1023 , provided that: "The amendments made by this section [enacting section 6234 of this title and amending this section] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]."