Source: http://www.law.cornell.edu/uscode/text/26/6211?quicktabs_8=2
Timestamp: 2014-08-29 06:19:56
Document Index: 204214398

Matched Legal Cases: ['§ 6211', '§ 6211', '§ 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', '§ 10909', '§ 1401', '§ 10105', '§ 1531', '§ 1201', '§ 1004', '§ 1001', '§ 1941', '§ 1941', '§ 1015', '§ 1941', '§ 474', '§ 474', '§ 101', '§ 101', '§ 101', '§ 1307', '§ 1204', '§ 1307', '§ 1906', '§ 1016', '§ 1016', '§ 101', '§ 101', '§ 1231']

26 U.S. Code § 6211 - Definition of a deficiency | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 63 › Subchapter B › § 6211 26 U.S. Code § 6211 - Definition of a deficiency
In general 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—
any excess of the sum of the credits allowable under sections 24
(d), 25A by reason of subsection (i)(6) thereof, 32, 34, 35, 36, 36A, 36B, 53(e), 168(k)(4), 6428, and 6431 over the tax imposed by subtitle A (determined without regard to such credits), and
Coordination with subchapters C and D In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership items shall be made only as provided in subchapters C and D.
(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.)
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.
Pub. L. 111–148, § 1401(d)(3), as added by Pub. L. 111–148, § 10105(d), inserted “36B,” after “36A,”.
2009—Subsec. (b)(4)(A). Pub. L. 111–5, § 1531(c)(4), substituted “6428, and 6431” for “and 6428”.
Pub. L. 111–5, § 1201(a)(3)(B), (b)(2), amended subpar. (A) identically, inserting “168(k)(4),” after “53(e),”.
Pub. L. 111–5, § 1004(b)(7), inserted “25A by reason of subsection (i)(6) thereof,” after “24(d),”.
Pub. L. 111–5, § 1001(e)(1), inserted “36A,” after “36,”.
2008—Subsec. (b)(4)(A). Pub. L. 110–289substituted “34, 35, 36, 53(e), and 6428” for “34, 35, 53(e), and 6428”.
Pub. L. 110–185substituted “53(e), and 6428” for “and 53(e)”.
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) ofPub. L. 109–432. See 2006 Amendment note below.
2006—Subsec. (b)(4)(A). Pub. L. 109–432substituted “34, and 53(e)” for “and 34”.
2000—Subsec. (b)(4)(A). Pub. L. 106–554substituted “sections 24
(d), 32, and 34” for “sections 32 and 34”.
1998—Subsec. (c). Pub. L. 105–206substituted “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”.
Subsec. (b)(2). Pub. L. 100–418, § 1941(b)(2)(B)(ii), substituted “or 44” for “44, or 45”.
Subsec. (b)(4). Pub. L. 100–647, § 1015(r)(2), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit under section 34, unless, without regard to such credit, the tax imposed by subtitle A exceeds the excess of the amount specified in subsection (a)(1) over the amount specified in subsection (a)(2).”
Subsec. (b)(5), (6). Pub. L. 100–418, § 1941(b)(2)(D), struck out pars. (5) and (6) which read as follows:
“(5) The amount withheld under section 4995(a) from amounts payable to any producer for crude oil removed during any taxable period (as defined in section 4996(b)(7)) which is not otherwise shown on a return by such producer shall be treated as tax shown by the producer on a return for the taxable period.
“(6) Any liability to pay amounts required to be withheld under section 4995(a) shall not be treated as a tax imposed by chapter 45.”
1987—Subsec. (b)(1). Pub. L. 100–203inserted 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”.
Subsec. (b)(4). Pub. L. 98–369, § 474(r)(33)(B), substituted “section 34” for “section 39”.
1980—Subsec. (a). Pub. L. 96–223, § 101(f)(1)(A), (2), inserted references to chapter 45 in provisions preceding par. (1).
Subsec. (b)(2). Pub. L. 96–223, § 101(f)(1)(B), inserted reference to chapter 45.
Subsec. (b)(5), (6). Pub. L. 96–223, § 101(f)(3), added pars. (5) and (6).
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”.
Subsec. (b)(1). Pub. L. 94–455, § 1204(c)(4), struck out “and” after “31” and inserted “, and without regard to any credits resulting from the collection of amounts assessed under section 6851 (relating to termination assessments)” after “section 1451”.
Subsec. (b)(2). Pub. L. 94–455, §§ 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43” after “A or B or”.
Subsec. (b)(3). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1974—Subsec. (a). Pub. L. 93–406, § 1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43.
Subsec. (b)(2). Pub. L. 93–406, § 1016(a)(9)(B), inserted reference to taxes imposed by chapter 43.
1969—Subsec. (a). Pub. L. 91–172, § 101(f)(1), inserted references to excise taxes and chapter 42.
Subsec. (b)(2). Pub. L. 91–172, § 101(j)(39), inserted reference to chapter 42.
1966—Subsec. (b)(1). Pub. L. 89–368substituted “subtitle A” for “chapter 1”.
1965—Subsec. (b)(4). Pub. L. 89–44added par. (4).
Amendment by section 1401(d)(3) ofPub. L. 111–148, as added by section 10105(d) ofPub. L. 111–148, applicable to taxable years ending after Dec. 31, 2013, see section 1401(e) ofPub. L. 111–148, set out as an Effective Date note under section 36B of this title.
Amendment by section 10909(b)(2)(N) ofPub. L. 111–148terminated applicable to taxable years beginning after Dec. 31, 2011, and section is amended to read as if such amendment had never been enacted, see section 10909(c) ofPub. L. 111–148, set out as a note under section 1 of this title.
Amendment by section 10909(b)(2)(N) ofPub. L. 111–148applicable to taxable years beginning after Dec. 31, 2009, see section 10909(d) ofPub. L. 111–148, set out as a note under section 1 of this title.
Amendment by section 1001(e)(1) ofPub. L. 111–5applicable to taxable years beginning after Dec. 31, 2008, see section 1001(f) ofPub. L. 111–5, set out as an Effective Date note under section 36A of this title.
Amendment by section 1004(b)(7) ofPub. L. 111–5applicable to taxable years beginning after Dec. 31, 2008, see section 1004(d) ofPub. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 24 of this title.
Amendment by section 1201(a)(3)(B), (b)(2) ofPub. L. 111–5applicable to taxable years ending after Mar. 31, 2008, see section 1201(c)(2) ofPub. L. 111–5, set out as a note under section 168 of this title.
Amendment by section 1531(c)(4) ofPub. L. 111–5applicable to obligations issued after Feb. 17, 2009, see section 1531(e) ofPub. L. 111–5, set out as a note under section 54 of this title.
Amendment by Pub. L. 110–289applicable to residences purchased on or after Apr. 9, 2008, in taxable years ending on or after such date, see section 3011(c) ofPub. L. 110–289, set out as a note under section 26 of this title.
Amendment by Pub. L. 109–432applicable to taxable years beginning after Dec. 20, 2006, see section 402(c) ofPub. L. 109–432, set out as a note under section 53 of this title.
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].”
Amendment by Pub. L. 100–647applicable to notices of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) ofPub. L. 100–647, set out as a note under section 6201 of this title.
Amendment by section 1204(c)(4) ofPub. L. 94–455applicable to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) ofPub. L. 94–455, as amended, set out as a note under section 6851 of this title.
Amendment by section 1307(d)(2)(E), (F)(i) ofPub. L. 94–455effective on and after Oct. 4, 1976, see section 1307(e)(6) ofPub. L. 94–455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(4) ofPub. L. 94–455, see section 1608(d)(1) ofPub. L. 94–455, set out as a note under section 856 of this title.
Amendment by Pub. L. 89–368applicable with respect to taxable years beginning after Dec. 31, 1966, see section 102(d) ofPub. L. 89–368, set out as a note under section 6654 of this title.