Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6851&num=0&edition=prelim
Timestamp: 2020-04-04 09:59:39
Document Index: 663896933

Matched Legal Cases: ['§ 6851', '§87', '§1204', '§1906', '§1204', '§1204', '§2', '§2']

[USC02] 26 USC 6851: Termination assessments of income tax
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26 USC 6851: Termination assessments of income tax Text contains those laws in effect on April 3, 2020
Subject 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.
1958-Subsec. (d). Pub. L. 85–866 designated existing provisions as par. (1), inserted opening provisions, and added par. (2).
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."