WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 63

26 U.S.C. 6206: Special rules applicable to excessive claims under certain sections

Created in 1965 by Public Law 89-44. Changed by 6 later laws. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed the section as a whole

How it got here

2005

  • Pub. L. 109–59 substituted "certain sections" for "sections 6420, 6421, and 6427" in section catchline, in first sentence substituted "Any portion of a refund made under section 6416(a)(4) and any portion" for "Any portion" and "refunds under section 6416(a)(4) and payments under sections 6420" for… (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text

2004

  • Pub. L. 108–357 substituted "or 4081" for ", 4081, or 4091". (American Jobs Creation Act of 2004) Law text

1993

  • Pub. L. 103–66 substituted "4041, 4081, or 4091" for "4041 or 4091".

1987

  • Pub. L. 100–203 substituted "or 4041 or 4091" for "or 4041".

1983

  • Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out "4091 (with respect to payments under section 6424)," after "6421),", and "6424," wherever appearing.

1970

  • Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted "by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respe…

1965

  • Pub. L. 89–44 struck out "6420 and 6421" wherever appearing in section catchline and text and substituted therefor "6420, 6421, and 6424" and inserted "(or, in the case of lubricating oil, by section 4091)" after "4081" in text.

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.