WHAT THE LAW DOINCongress, in plain words

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11 U.S.C. 505: Determination of tax liability

Created in 1978 by Public Law 95-598. Changed by 3 later laws. No bill we track in this Congress changes it.

4 other sections of the Code cite this one, including 26 U.S.C. 6212, 26 U.S.C. 6512, 26 U.S.C. 6532, 26 U.S.C. 7437.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2010

    • Pub. L. 111–327 substituted "applicable nonbankruptcy law" for "any law (other than a bankruptcy law)". (Bankruptcy Technical Corrections Act of 2010) Law text · (a)

    2005

    • Pub. L. 109–8, §701(b), added subpar. (C). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
    • Pub. L. 109–8, §703, added par. (1), redesignated existing provisions of subsec. (b) as par. (2) and inserted "at the address and in the manner designated in paragraph (1)" after "determination of such tax" in introductory provisions, redesignated former pars. (1) to (3) of subsec. (b)… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (b)
    • Pub. L. 109–8, §715, inserted "the estate," after "misrepresentation," in introductory provisions. (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (b)

    1984

    • Pub. L. 98–353 substituted "or" for "and". · (a)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.