26 U.S.C. 6214: Determinations by Tax Court

2006

• Pub. L. 109–280 inserted at end "Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims… (Pension Protection Act of 2006) Law text · (b)

1996

• Pub. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attribut… (Small Business Job Protection Act of 1996) Law text · (e)

1988

• Pub. L. 100–418, §1941(b)(2)(B)(vi), substituted "or 44" for "44, or 45" in heading and wherever appearing in text. · (c)
• Pub. L. 100–418, §1941(b)(2)(B)(vii), substituted "or 44" for "44, or 45". · (d)
• Pub. L. 100–647 substituted "references" for "reference" in heading, designated existing provisions as par. (1), and added par. (2). · (e)

1986

• Pub. L. 99–514, §1554(a), substituted "any addition to the tax" for "addition to the tax". · (a)
• Pub. L. 99–514, §1833, substituted "section 4963(b)" for "section 4962(b)". · (c)
• Pub. L. 99–514, §1511(c)(8), substituted "section 6621(c)(4)" for "section 6621(d)(4)". · (e)

1984

• Pub. L. 98–369 added subsec. (e). · (e)

1980

• Pub. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected. · (c)
• Pub. L. 96–223, §101(f)(1)(F), inserted reference to chapter 45. · (c)
• Pub. L. 96–223, §101(f)(1)(G), inserted reference to chapter 45. · (d)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §§1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text "41, 42, 43, or 44" for "42 or 43". · (c)
• Pub. L. 94–455, §§1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted "41, 42, 43, or 44" for "42 or 43". · (d)

1974

• Pub. L. 93–406, §1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text. · (c)
• Pub. L. 93–406, §1016(a)(12)(C), inserted reference to chapter 43. · (d)

1970

• Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies. · (b)

1969

• Pub. L. 91–172, §960(a), inserted reference to exception provided for in section 7463 of this title. · (a)
• Pub. L. 91–172, §101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42. · (c), (d)