Source: http://www.law.cornell.edu/uscode/text/26/6871
Timestamp: 2013-12-10 17:27:50
Document Index: 192124255

Matched Legal Cases: ['§ 6871', '§ 6871', '§ 6871', '§ 88', '§ 1906', '§ 6', '§ 7841', '§ 1906', '§ 88', '§ 88']

26 USC § 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc. | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle F › Chapter 70 › Subchapter B › § 6871	prevnext
26 USC § 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
Immediate assessment in receivership proceedings On the appointment of a receiver for the taxpayer in any receivership proceeding before any court of the United States or of any State or of the District of Columbia, any deficiency (together with all interest, additional amounts, and additions to the tax provided by law) determined by the Secretary in respect of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44 on such taxpayer may, despite the restrictions imposed by section 6213
(a) on assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law.
Immediate assessment with respect to certain title 11 cases Any deficiency (together with all interest, additional amounts, and additions to the tax provided by law) determined by the Secretary in respect of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44 on—
the debtor’s estate in a case under title 11 of the United States Code, or
may, despite the restrictions imposed by section 6213
Claim filed despite pendency of tax court proceedings In the case of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44—
(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 85–866, title I, § 88,Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94–455, title XIX, §§ 1906(b)(13)(A), (c)(1),Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 96–589, § 6(g)(1),Dec. 24, 1980, 94 Stat. 3409; Pub. L. 101–239, title VII, § 7841(d)(2),Dec. 19, 1989, 103 Stat. 2428.)
1989—Pub. L. 101–239substituted “or 44” for “44, or 45” in subsecs. (a), (b), and (c).
1980—Subsec. (a). Pub. L. 96–589amended subsec. (a) generally, substituting reference to appointment of a receiver for the taxpayer in any receivership proceedings, for reference to adjudication of bankruptcy of a taxpayer in a liquidating proceeding, the filing or the approval of a petition of or the approval of a petition against any taxpayer in any other bankruptcy proceeding, or the appointment of a receiver for any taxpayer in any receivership proceeding, and inserted reference to chapters 41, 42, 43, 44, and 45.
Subsecs. (b), (c). Pub. L. 96–589added subsec. (b), redesignated former subsec. (b) as (c), inserted reference to chapters 41, 42, 43, 44, and 45, and struck out reference to bankruptcy proceedings.
Pub. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”.
1958—Subsec. (a). Pub. L. 85–866, § 88(a), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “the approval of a petition of, or against, any taxpayer”.
Subsec. (b). Pub. L. 85–866, § 88(b), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “approval of the petition”.