Internal Revenue Code:Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
Statute
Sec. 6213. Restrictions applicable to deficiencies; petition to Tax
Court
(a) Time for filing petition and restriction on assessment
Within 90 days, or 150 days if the notice is addressed to a
person outside the United States, after the notice of deficiency
authorized in section 6212 is mailed (not counting Saturday,
Sunday, or a legal holiday in the District of Columbia as the last
day), the taxpayer may file a petition with the Tax Court for a
redetermination of the deficiency. Except as otherwise provided in
section 6851, 6852, or 6861 no assessment of a deficiency in
respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43,
or 44 and no levy or proceeding in court for its collection shall
be made, begun, or prosecuted until such notice has been mailed to
the taxpayer, nor until the expiration of such 90-day or 150-day
period, as the case may be, nor, if a petition has been filed with
the Tax Court, until the decision of the Tax Court has become
final. Notwithstanding the provisions of section 7421(a), the
making of such assessment or the beginning of such proceeding or
levy during the time such prohibition is in force may be enjoined
by a proceeding in the proper court, including the Tax Court, and a
refund may be ordered by such court of any amount collected within
the period during which the Secretary is prohibited from collecting
by levy or through a proceeding in court under the provisions of
this subsection. The Tax Court shall have no jurisdiction to
enjoin any action or proceeding or order any refund under this
subsection unless a timely petition for a redetermination of the
deficiency has been filed and then only in respect of the
deficiency that is the subject of such petition. Any petition
filed with the Tax Court on or before the last date specified for
filing such petition by the Secretary in the notice of deficiency
shall be treated as timely filed.
(b) Exceptions to restrictions on assessment
(1) Assessments arising out of mathematical or clerical errors
If the taxpayer is notified that, on account of a mathematical
or clerical error appearing on the return, an amount of tax in
excess of that shown on the return is due, and that an assessment
of the tax has been or will be made on the basis of what would
have been the correct amount of tax but for the mathematical or
clerical error, such notice shall not be considered as a notice
of deficiency for the purposes of subsection (a) (prohibiting
assessment and collection until notice of the deficiency has been
mailed), or of section 6212(c)(1) (restricting further deficiency
letters), or of section 6512(a) (prohibiting credits or refunds
after petition to the Tax Court), and the taxpayer shall have no
right to file a petition with the Tax Court based on such notice,
nor shall such assessment or collection be prohibited by the
provisions of subsection (a) of this section. Each notice under
this paragraph shall set forth the error alleged and an
explanation thereof.
(2) Abatement of assessment of mathematical or clerical errors
(A) Request for abatement
Notwithstanding section 6404(b), a taxpayer may file with the
Secretary within 60 days after notice is sent under paragraph
(1) a request for an abatement of any assessment specified in
such notice, and upon receipt of such request, the Secretary
shall abate the assessment. Any reassessment of the tax with
respect to which an abatement is made under this subparagraph
shall be subject to the deficiency procedures prescribed by
this subchapter.
(B) Stay of collection
In the case of any assessment referred to in paragraph (1),
notwithstanding paragraph (1), no levy or proceeding in court
for the collection of such assessment shall be made, begun, or
prosecuted during the period in which such assessment may be
abated under this paragraph.
(3) Assessments arising out of tentative carryback or refund
adjustments
If the Secretary determines that the amount applied, credited,
or refunded under section 6411 is in excess of the overassessment
attributable to the carryback or the amount described in section
1341(b)(1) with respect to which such amount was applied,
credited, or refunded, he may assess without regard to the
provisions of paragraph (2) the amount of the excess as a
deficiency as if it were due to a mathematical or clerical error
appearing on the return.
(4) Assessment of amount paid
Any amount paid as a tax or in respect of a tax may be assessed
upon the receipt of such payment notwithstanding the provisions
of subsection (a). In any case where such amount is paid after
the mailing of a notice of deficiency under section 6212, such
payment shall not deprive the Tax Court of jurisdiction over such
deficiency determined under section 6211 without regard to such
assessment.
(c) Failure to file petition
If the taxpayer does not file a petition with the Tax Court
within the time prescribed in subsection (a), the deficiency,
notice of which has been mailed to the taxpayer, shall be assessed,
and shall be paid upon notice and demand from the Secretary.
(d) Waiver of restrictions
The taxpayer shall at any time (whether or not a notice of
deficiency has been issued) have the right, by a signed notice in
writing filed with the Secretary, to waive the restrictions
provided in subsection (a) on the assessment and collection of the
whole or any part of the deficiency.
(e) Suspension of filing period for certain excise taxes
The running of the time prescribed by subsection (a) for filing a
petition in the Tax Court with respect to the taxes imposed by
section 4941 (relating to taxes on self-dealing), 4942 (relating to
taxes on failure to distribute income), 4943 (relating to taxes on
excess business holdings), 4944 (relating to investments which
jeopardize charitable purpose), 4945 (relating to taxes on taxable
expenditures), 4951 (relating to taxes on self-dealing), or 4952
(relating to taxes on taxable expenditures), 4955 (relating to
taxes on political expenditures), 4958 (relating to private excess
benefit), 4971 (relating to excise taxes on failure to meet minimum
funding standard), 4975 (relating to excise taxes on prohibited
transactions) shall be suspended for any period during which the
Secretary has extended the time allowed for making correction under
section 4963(e).
(f) Coordination with title 11
(1) Suspension of running of period for filing petition in title
11 cases
In any case under title 11 of the United States Code, the
running of the time prescribed by subsection (a) for filing a
petition in the Tax Court with respect to any deficiency shall be
suspended for the period during which the debtor is prohibited by
reason of such case from filing a petition in the Tax Court with
respect to such deficiency, and for 60 days thereafter.
(2) Certain action not taken into account
For purposes of the second and third sentences of subsection
(a), the filing of a proof of claim or request for payment (or
the taking of any other action) in a case under title 11 of the
United States Code shall not be treated as action prohibited by
such second sentence.
(g) Definitions
For purposes of this section -
(1) Return
The term ''return'' includes any return, statement, schedule,
or list, and any amendment or supplement thereto, filed with
respect to any tax imposed by subtitle A or B, or chapter 41, 42,
43, or 44.
(2) Mathematical or clerical error
The term ''mathematical or clerical error'' means -
(A) an error in addition, subtraction, multiplication, or
division shown on any return,
(B) an incorrect use of any table provided by the Internal
Revenue Service with respect to any return if such incorrect
use is apparent from the existence of other information on the
return,
(C) an entry on a return of an item which is inconsistent
with another entry of the same or another item on such return,
(D) an omission of information which is required to be
supplied on the return to substantiate an entry on the return,
(E) an entry on a return of a deduction or credit in an
amount which exceeds a statutory limit imposed by subtitle A or
B, or chapter 41, 42, 43, or 44, if such limit is expressed -
(i) as a specified monetary amount, or
(ii) as a percentage, ratio, or fraction,
and if the items entering into the application of such limit
appear on such return,
(F) an omission of a correct taxpayer identification number
required under section 32 (relating to the earned income
credit) to be included on a return,
(G) an entry on a return claiming the credit under section 32
with respect to net earnings from self-employment described in
section 32(c)(2)(A) to the extent the tax imposed by section
1401 (relating to self-employment tax) on such net earnings has
not been paid,
(H) an omission of a correct TIN required under section 21
(relating to expenses for household and dependent care services
necessary for gainful employment) or section 151 (relating to
allowance of deductions for personal exemptions),
(I) an omission of a correct TIN required under section 24(e)
(relating to child tax credit) to be included on a return,
(J) an omission of a correct TIN required under section
25A(g)(1) (relating to higher education tuition and related
expenses) to be included on a return,
(K) an omission of information required by section 32(k)(2)
(relating to taxpayers making improper prior claims of earned
income credit), and
(L) the inclusion on a return of a TIN required to be
included on the return under section 21, 24, or 32 if -
(i) such TIN is of an individual whose age affects the
amount of the credit under such section, and
(ii) the computation of the credit on the return reflects
the treatment of such individual as being of an age different
from the individual's age based on such TIN.
A taxpayer shall be treated as having omitted a correct TIN for
purposes of the preceding sentence if information provided by the
taxpayer on the return with respect to the individual whose TIN
was provided differs from the information the Secretary obtains
from the person issuing the TIN.
(h) Cross references
(1) For assessment as if a mathematical error on the return,
in the case of erroneous claims for income tax prepayment
credits, see section 6201(a)(3).
(2) For assessments without regard to restrictions imposed by
this section in the case of -
(A) Recovery of foreign income taxes, see section 905(c).
(B) Recovery of foreign estate tax, see section 2016.
(3) For provisions relating to application of this subchapter
in the case of certain partnership items, etc., see section
6230(a).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 771; Pub. L. 89-44, title VIII,
Sec. 809(d)(4)(B), June 21, 1965, 79 Stat. 168; Pub. L. 91-172,
title I, Sec. 101(f)(3), (j)(42), Dec. 30, 1969, 83 Stat. 524, 530;
Pub. L. 93-406, title II, Sec. 1016(a)(11), Sept. 2, 1974, 88 Stat.
930; Pub. L. 94-455, title XII, Sec. 1204(c)(6), 1206(a)-(c)(1),
title XIII, Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6),
title XIX, Sec. 1906(a)(15), (b)(13)(A), Oct. 4, 1976, 90 Stat.
1698, 1703, 1704, 1728, 1755, 1825, 1834; Pub. L. 95-227, Sec.
4(d)(1), (2), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95-600, title V,
Sec. 504(b)(2), Nov. 6, 1978, 92 Stat. 2881; Pub. L. 96-223, title
I, Sec. 101(f)(1)(D), (E), Apr. 2, 1980, 94 Stat. 252; Pub. L.
96-589, Sec. 6(b)(1), Dec. 24, 1980, 94 Stat. 3407; Pub. L. 96-596,
Sec. 2(a)(4)(C), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 97-248,
title IV, Sec. 402(c)(2), Sept. 3, 1982, 96 Stat. 667; Pub. L.
98-369, title III, Sec. 305(b)(4), title IV, Sec. 474(r)(34), July
18, 1984, 98 Stat. 784, 845; Pub. L. 99-514, title XVIII, Sec.
1875(d)(2)(B)(i), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100-203,
title X, Sec. 10712(c)(1), 10713(b)(2)(D), Dec. 22, 1987, 101 Stat.
1330-467, 1330-470; Pub. L. 100-418, title I, Sec.
1941(b)(2)(B)(iv), (v), Aug. 23, 1988, 102 Stat. 1323; Pub. L.
100-647, title I, Sec. 1015(r)(3), title VI, Sec. 6243(a), Nov. 10,
1988, 102 Stat. 3573, 3749; Pub. L. 101-239, title VII, Sec.
7811(k)(1), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 104-168, title
XIII, Sec. 1311(c)(3), July 30, 1996, 110 Stat. 1478; Pub. L.
104-188, title I, Sec. 1615(c), Aug. 20, 1996, 110 Stat. 1853; Pub.
L. 104-193, title IV, Sec. 451(c), Aug. 22, 1996, 110 Stat. 2277;
Pub. L. 105-34, title I, Sec. 101(d)(2), title II, Sec. 201(b),
title X, Sec. 1085(a)(3), Aug. 5, 1997, 111 Stat. 799, 803, 956;
Pub. L. 105-206, title III, Sec. 3463(b), 3464(a), title VI, Sec.
6010(p)(3), July 22, 1998, 112 Stat. 767, 817; Pub. L. 105-277,
div. J, title III, Sec. 3003(a), (b), Oct. 21, 1998, 112 Stat.
2681-905; Pub. L. 107-16, title III, Sec. 303(g), June 7, 2001, 115
Stat. 56.)
Amendment of Section
AMENDMENT OF SUBSECTION (G)(2)
Pub. L. 107-16, title III, Sec. 303(g), (i)(2), title IX, Sec.
901, June 7, 2001, 115 Stat. 56, 57, 150, provided that,
effective Jan. 1, 2004, subsection (g)(2) of this section is
temporarily amended by striking ''and'' at the end of
subparagraph (K), by striking the period at the end of
subparagraph (L) and inserting '', and'', and by inserting after
subparagraph (L) the following new subparagraph:
(M) the entry on the return claiming the credit under section
32 with respect to a child if, according to the Federal Case
Registry of Child Support Orders established under section
453(h) of the Social Security Act, the taxpayer is a
noncustodial parent of such child.
See Effective and Termination Dates of 2001 Amendment note
below.
Miscellaneous
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3464(a), substituted
'', including the Tax Court, and a refund may be ordered by such
court of any amount collected within the period during which the
Secretary is prohibited from collecting by levy or through a
proceeding in court under the provisions of this subsection.'' for
'', including the Tax Court.'' and ''to enjoin any action or
proceeding or order any refund'' for ''to enjoin any action or
proceeding''.
Pub. L. 105-206, Sec. 3463(b), inserted at end ''Any petition
filed with the Tax Court on or before the last date specified for
filing such petition by the Secretary in the notice of deficiency
shall be treated as timely filed.''
Subsec. (g)(2). Pub. L. 105-277, Sec. 3003(a), inserted
concluding provisions.
Subsec. (g)(2)(K). Pub. L. 105-206, Sec. 6010(p)(3), amended Pub.
L. 105-34, Sec. 1085(a)(3). See 1997 Amendment note below.
Subsec. (g)(2)(L). Pub. L. 105-277, Sec. 3003(b), added subpar.
(L).
1997 - Subsec. (g)(2)(I). Pub. L. 105-34, Sec. 101(d)(2), added
subpar. (I).
Subsec. (g)(2)(J). Pub. L. 105-34, Sec. 201(b), added subpar.
(J).
Subsec. (g)(2)(K). Pub. L. 105-34, Sec. 1085(a)(3), as amended by
Pub. L. 105-206, Sec. 6010(p)(3), added subpar. (K).
1996 - Subsec. (e). Pub. L. 104-168 inserted ''4958 (relating to
private excess benefit),'' before ''4971''.
Subsec. (g)(2)(F), (G). Pub. L. 104-193 added subpars. (F) and
(G).
Subsec. (g)(2)(H). Pub. L. 104-188 added subpar. (H).
1989 - Subsec. (h)(3), (4). Pub. L. 101-239 made technical
correction to directory language of Pub. L. 100-647, Sec.
1015(r)(3), see 1988 Amendment note below.
1988 - Subsec. (a). Pub. L. 100-647, Sec. 6243(a), substituted
for period at end '', including the Tax Court. The Tax Court shall
have no jurisdiction to enjoin any action or proceeding under this
subsection unless a timely petition for a redetermination of the
deficiency has been filed and then only in respect of the
deficiency that is the subject of such petition.''
Pub. L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted ''or 44''
for ''44, or 45''.
Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v),
substituted ''or 44'' for ''44, or 45''.
Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 1015(r)(3), as amended
by Pub. L. 101-239, redesignated par. (4) as (3) and struck out
former par. (3) which read as follows: ''For assessment as if a
mathematical error on the return, in the case of erroneous claims
for credits under section 32 or 34, see section 6201(a)(4).''
1987 - Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D),
inserted reference to section 6852.
Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1), inserted ''4955
(relating to taxes on political expenditures),''.
1986 - Subsec. (h)(4). Pub. L. 99-514 amended par. (4)
generally. Prior to amendment, par. (4) read as follows: ''For
provision that this subchapter shall not apply in the case of
computational adjustments attributable to partnership items, see
section 6230(a).''
1984 - Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4), substituted
''section 4963(e)'' for ''section 4962(e)''.
Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34), substituted
''section 32 or 34'' for ''section 39''.
1982 - Subsec. (h)(4). Pub. L. 97-248 added par. (4).
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D), inserted
reference to chapter 45.
Subsec. (e). Pub. L. 96-596 substituted ''section 4962(e)'' for
''section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3),
4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)''.
Subsec. (f). Pub. L. 96-589 added subsec. (f). Former subsec. (f)
redesignated (g).
Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E),
inserted reference to chapter 45.
Subsecs. (g), (h). Pub. L. 96-589 redesignated former subsecs.
(f) and (g) as (g) and (h), respectively.
1978 - Subsec. (b)(3). Pub. L. 95-600 inserted ''or refund''
after ''carryback'' in heading, and ''or the amount described in
section 1341(b)(1)'' after ''carryback'' in text.
Subsec. (e). Pub. L. 95-227, Sec. 4(d)(1), inserted provisions
relating to sections 4951 and 4952 of this title, and substituted
''4975(f)(6)'' for ''4975(f)(4)''.
Subsec. (f). Pub. L. 95-227, Sec. 4(d)(2), inserted references to
chapters 41 and 44.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1204(c)(6),
1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted ''section
6851 or'' before ''section 6861'' and references to chapter 41 and
chapter 44 and substituted ''United States'' for ''States of the
Union and the District of Columbia''.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1206(a)(2), substituted in
heading ''Assessments arising out of mathematical or clerical
errors'' for ''Mathematical errors'' and in text inserted ''or
clerical'' after ''mathematical'' in two places and inserted
provision that each notice under this paragraph shall set forth the
error alleged and an explanation thereof.
Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2), added par. (2).
Former par. (2) redesignated (3).
Subsec. (b)(3). Pub. L. 94-455, Sec. 1206(a)(1), (c)(1),
1906(b)(13)(A), redesignated former par. (2) as (3), and as so
redesignated, struck out ''or his delegate'' after ''Secretary''
and inserted ''without regard to the provisions of paragraph (2)''
after ''he may assess'' and ''or clerical'' after ''mathematical''.
Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1), redesignated
former par. (3) as (4).
Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out ''or his delegate'' after ''Secretary''.
Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b), added subsec.
(f) and redesignated former subsec. (f) as (g).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A), inserted
reference to tax imposed by chapter 43.
Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(11)(B)-(D), substituted
''excise taxes'' for ''chapter 42 taxes'' in heading, and in text
substituted ''4945 (relating to taxes on taxable expenditures),
4971 (relating to excise taxes on failure to meet minimum funding
standard), 4975 (relating to excise tax on prohibited
transactions)'' for ''or 4945 (relating to taxes on taxable
expenditures)'' and '', 4945(i)(2), 4971(c)(3), or 4975(f)(4)'' for
''or 4945(h)(2)''.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42), inserted
reference to chapter 42.
Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3), added subsec.
(e) and redesignated former subsec. (e) as (f).
1965 - Subsec. (e)(3). Pub. L. 89-44 added par. (3).
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 effective Jan. 1, 2004, see section
303(i) of Pub. L. 107-16, set out as a note under section 32 of
this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1998 AMENDMENTS
Pub. L. 105-277, div. J, title III, Sec. 3003(c), Oct. 21, 1998,
112 Stat. 2681-905, provided that: ''The amendments made by this
section (amending this section) shall apply to taxable years ending
after the date of the enactment of this Act (Oct. 21, 1998).''
Pub. L. 105-206, title III, Sec. 3463(c), July 22, 1998, 112
Stat. 767, provided that: ''Subsection (a) and the amendment made
by subsection (b) (amending this section and enacting provisions
set out as a note under section 6212 of this title) shall apply to
notices mailed after December 31, 1998.''
Pub. L. 105-206, title III, Sec. 3464(d), July 22, 1998, 112
Stat. 767, provided that: ''The amendments made by this section
(amending this section and section 6512 of this title) shall take
effect on the date of the enactment of this Act (July 22, 1998).''
Amendment by section 6010(p)(3) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates, see section 6024 of Pub. L. 105-206, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 101(d)(2) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1997, see section 101(e) of
Pub. L. 105-34, set out as an Effective Date note under section 24
of this title.
Amendment by section 201(b) of Pub. L. 105-34 applicable to
expenses paid after Dec. 31, 1997 (in taxable years ending after
such date), for education furnished in academic periods beginning
after such date, see section 201(f) of Pub. L. 105-34, set out as
an Effective Date note under section 25A of this title.
Amendment by section 1085(a)(3) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1996, see section 1085(e)(1)
of Pub. L. 105-34, set out as a note under section 32 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-193 applicable with respect to returns
the due date for which (without regard to extensions) is more than
30 days after Aug. 22, 1996, see section 451(d) of Pub. L. 104-193,
set out as a note under section 32 of this title.
Amendment by Pub. L. 104-188 applicable with respect to returns
the due date for which, without regard to extensions, is on or
after the 30th day after Aug. 20, 1996, with special rule for 1995
and 1996, see section 1615(d) of Pub. L. 104-188, set out as a note
under section 21 of this title.
Amendment by Pub. L. 104-168 applicable to excess benefit
transactions occurring on or after Sept. 14, 1995, and not
applicable to any benefit arising from a transaction pursuant to
any written contract which was binding on Sept. 13, 1995, and at
all times thereafter before such transaction occurred, see section
1311(d)(1), (2) of Pub. L. 104-168, set out as a note under section
4955 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to
notices of deficiencies mailed after Nov. 10, 1988, see section
1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201
of this title.
Section 6243(c) of Pub. L. 100-647 provided that: ''The
amendments made by this section (amending this section and section
7482 of this title) shall apply to orders entered after the date of
the enactment of this Act (Nov. 10, 1988).''
Amendment by Pub. L. 100-418 applicable to crude oil removed from
premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L.
100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to
taxable years beginning after Dec. 22, 1987, see section 10712(d)
of Pub. L. 100-203, set out as an Effective Date note under section
4955 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 effective as if included in the Tax
Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see
section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note under
section 6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to
taxable events occurring after Dec. 31, 1984, see section 305(c) of
Pub. L. 98-369, set out as an Effective Date note under section
4962 of this title.
Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable
years beginning after Sept. 3, 1982, with provision for the
applicability of the amendment to any partnership taxable year
ending after Sept. 3, 1982, if the partnership, each partner, and
each indirect partner requests such application and the Secretary
of the Treasury or his delegate consents to such application, see
section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
Date note under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to
any first tier tax and to any second tier tax, see section 2(d) of
Pub. L. 96-596, set out as an Effective Date note under section
4961 of this title.
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under Title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 applicable to tentative refund claims
filed on and after Nov. 6, 1978, see section 504(c) of Pub. L.
95-600, set out as a note under section 6411 of this title.
Amendment by Pub. L. 95-227 applicable with respect to
contributions, acts, and expenditures made after Dec. 31, 1977, in
and for taxable years beginning after such date, see section 4(f)
of Pub. L. 95-227, set out as an Effective Date note under section
192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with
respect 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) of Pub. L. 94-455, as amended, set out as a
note under section 6851 of this title.
Section 1206(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''The
amendments made by this section (amending this section and sections
6201 and 6212 of this title) shall apply with respect to returns
(within the meaning of section 6213(f)(1) of the Internal Revenue
Code of 1986 (formerly I.R.C. 1954)) filed after December 31,
1976.''
Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(6) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94-455
effective on first day of first month which begins more than 90
days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455,
set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable to taxable years beginning
on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set
out as a note under section 6420 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 303, 2011, 2014, 2058,
4942, 4961, 4963, 6013, 6034A, 6037, 6155, 6201, 6204, 6212, 6230,
6234, 6241, 6246, 6255, 6404, 6428, 6501, 6512, 6601, 6651, 6861,
6863, 6871, 7404, 7421, 7429, 7436, 7482 of this title.
