26 U.S.C. 6501: Limitations on assessment and collection

2024

• Pub. L. 118–168 added subsec. (n) and redesignated former subsec. (n) as (o). (Employer Reporting Improvement Act) Law text · (n), (o)

2022

• Pub. L. 117–328 added par. (4). (Consolidated Appropriations Act, 2023) Law text · (l)
• Pub. L. 117–169 substituted "30D(f)(6)" for "30D(e)(4)". Law text · (m)

2018

• Pub. L. 115–141, §205(b), struck out "in this section" after "time prescribed". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §201(b)(2), added par. (12). (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §401(a)(295), substituted "any election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j)" for "any election under 30B(h)(9), 30C(e)(5), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), 45S(h), or 51(j)". (Consolidated Appropriations Act, 2018) Law text · (m)

2017

• Pub. L. 115–97 inserted "45S(h)," after "45H(g),". Law text · (m)

2015

• Pub. L. 114–41, §2005(a)(1), added cl. (ii). Former cl. (ii) redesignated (iii). (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (e)
• Pub. L. 114–41 redesignated cl. (ii) as (iii) and inserted "(other than in the case of an overstatement of unrecovered cost or other basis)" after "In determining the amount omitted from gross income". (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (e)
• Pub. L. 114–27 inserted ", 35(g)(11)" after "30D(e)(4)". (Trade Preferences Extension Act of 2015) Law text · (m)
• Pub. L. 114–74 substituted "Cross reference" for "Cross references" in heading, struck out par. (1) designation before "For period of limitations", and struck out pars. (2) and (3) which read as follows: (Bipartisan Budget Act of 2015) Law text · (n)

2014

• Pub. L. 113–295 struck out "section 30(e)(6)," before "30B(h)(9),". Law text · (m)

2010

• Pub. L. 111–147, §501(c)(2), inserted "4," after "chapter 3,". (Hiring Incentives to Restore Employment Act) Law text · (b)
• Pub. L. 111–147, §501(c)(3), substituted "and withholding taxes" for "taxes and tax imposed by chapter 3" in heading and inserted "4," after "chapter 3," in text. (Hiring Incentives to Restore Employment Act) Law text · (b)
• Pub. L. 111–226 designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). (______Act of____) Law text · (c)
• Pub. L. 111–147, §513(b), (c), substituted "pursuant to an election under section 1295(b) or under section 1298(f), 6038, 6038A, 6038B, 6038D," for "under section 6038, 6038A, 6038B," and "tax return, event," for "event". (Hiring Incentives to Restore Employment Act) Law text · (c)
• Pub. L. 111–237 added par. (11). (Firearms Excise Tax Improvement Act of 2010) Law text · (c)
• Pub. L. 111–147, §513(a)(1), added subpar. (A). Former subpar. (A) redesignated (B). (Hiring Incentives to Restore Employment Act) Law text · (e)
• Pub. L. 111–147, §513(a)(2)(A), substituted "Determination of gross income" for "General rule" in heading and "For purposes of subparagraph (A)" for "If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gr… (Hiring Incentives to Restore Employment Act) Law text · (e)
• Pub. L. 111–147, §513(a)(1), redesignated subpar. (A) as (B). Former subpar. (B) redesignated (C). (Hiring Incentives to Restore Employment Act) Law text · (e)
• Pub. L. 111–147, §513(a)(1), redesignated subpar. (B) as (C). (Hiring Incentives to Restore Employment Act) Law text · (e)

2009

• Pub. L. 111–5, §1142(b)(7), substituted "section 30(e)(6)" for "section 30(d)(4)". (American Recovery and Reinvestment Act of 2009) Law text · (m)
• Pub. L. 111–5, §1141(b)(4), which directed amendment of subsec. (m) by substituting "section 30D(e)(4)" for "section 30D(e)(9)", was executed by substituting "30D(e)(4)" for "30D(e)(9)", to reflect the probable intent of Congress. (American Recovery and Reinvestment Act of 2009) Law text · (m)

2008

• Pub. L. 110–343, §402(d), substituted "foreign oil and gas taxes" for "oil and gas extraction taxes". (Emergency Economic Stabilization Act of 2008) Law text · (i)
• Pub. L. 110–343, §205(d)(3), inserted "30D(e)(9)," after "30C(e)(5),". (Emergency Economic Stabilization Act of 2008) Law text · (m)

2007

• Pub. L. 110–172 inserted "45H(g)," after "45C(d)(4),". (Tax Technical Corrections Act of 2007) Law text · (m)

2005

• Pub. L. 109–135 struck out "(as defined in section 6111)" after "material advisor". (Gulf Opportunity Zone Act of 2005) Law text · (c)
• Pub. L. 109–58, §1342(b)(4), inserted "30C(e)(5)," after "30B(h)(9),". (Energy Policy Act of 2005) Law text · (m)
• Pub. L. 109–58, §1341(b)(4), inserted "30B(h)(9)," after "30(d)(4),". (Energy Policy Act of 2005) Law text · (m)

2004

• Pub. L. 108–357, §814(a), added par. (10). (American Jobs Creation Act of 2004) Law text · (c)
• Pub. L. 108–357, §413(c)(28), reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: "If the taxpayer omits from gross income an amount properly includible therein under section 551(b) (relating to the inclusion in th… (American Jobs Creation Act of 2004) Law text · (e)

1998

• Pub. L. 105–206, §3461(b), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6007(e)(2)(A), struck out at end "The value of any item which is so disclosed may not be redetermined by the Secretary after the expiration of the period under subsection (a)." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
• Pub. L. 105–206, §6023(27), substituted "election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or 51(j) (or any" for "election under sections 30(d)(4), 40(f), 43, 45B, or 51(j) (or any". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (m)

1997

• Pub. L. 105–34, §1284(a), inserted at end "For purposes of this chapter, the term 'return' means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit)." (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1145(a), amended heading and text of par. (8) generally. Prior to amendment, text read as follows: "In the case of any tax imposed on any exchange or distribution by reason of subsection (a), (d), or (e) of section 367, the time for assessment of such tax shall not … (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §506(b), reenacted par. (9) heading without change and amended text of par. (9) generally. Prior to amendment, text read as follows: "If any gift of property the value of which is determined under section 2701 or 2702 (or any increase in taxable gifts required under … (Taxpayer Relief Act of 1997) Law text · (c)
• Pub. L. 105–34, §1601(g)(2), provided that sections 1703(n)(8) and 1704(j)(4)(B) of Pub. L. 104–188 shall be applied as if the reference in the directory language to the redesignation by section 1602 referred to the redesignation by section 1702. See 1996 Amendment note below. (Taxpayer Relief Act of 1997) Law text · (m)
• Pub. L. 105–34, §1239(e)(2), which directed the addition of par. (3) to subsec. (o), was executed by adding par. (3) to subsec. (n) to reflect the probable intent of Congress and the redesignation of subsec. (o) as (n) by Pub. L. 104–188, §1702(e)(3)(A). See 1996 Amendment note belo… (Taxpayer Relief Act of 1997) Law text · (n)

1996

• Pub. L. 104–188, §1704(j)(4)(B), substituted "sections 30(d)(4), 40(f)" for "section 40(f)". See 1997 Amendment note above. (Small Business Job Protection Act of 1996) Law text · (m)
• Pub. L. 104–188, §1703(n)(8), substituted "45B, or 51(j)" for "or 51(j)". See 1997 Amendment note above. (Small Business Job Protection Act of 1996) Law text · (m)
• Pub. L. 104–188, §1702(e)(3), redesignated subsec. (n) as (m) and substituted "section 40(f), 43, or 51(j)" for "section 40(f) or 51(j)". (Small Business Job Protection Act of 1996) Law text · (m)
• Pub. L. 104–188, §1702(e)(3)(A), which directed in part that subsec. (m) relating to deficiency attributable to election under section 44B, be struck out, could not be executed because subsec. (m) was previously repealed. See 1990 and 1988 Amendment notes for subsec. (m) and 1984 Amendment note for… (Small Business Job Protection Act of 1996) Law text · (m)
• Pub. L. 104–188, §1702(e)(3)(A), redesignated subsec. (o) as (n). Former subsec. (n) redesignated (m). (Small Business Job Protection Act of 1996) Law text · (n), (o)

1990

• Pub. L. 101–508, §11602(b), added par. (9). · (c)
• Pub. L. 101–508, §11511(c)(2), which directed the substitution of "43 or 44B" for "44B" wherever appearing in subsec. (m), could not be executed because subsec. (m) was repealed by Pub. L. 100–418, §1941(b)(2)(H), and did not contain the term "44B". However, such term was contained in … · (m)

1989

• Pub. L. 101–239 struck out ", 41(h)," after "section 40(f)". · (n)

1988

• Pub. L. 100–418 struck out subsec. (m) relating to special rules for windfall profit tax. · (m)
• Pub. L. 100–647, §4008(c)(2), substituted ", 41(h), or 51(j)" for "or 51(j)". · (n)
• Pub. L. 100–647, §1008(j)(1), struck out par. (3) which read as follows: "For extension of period in the case of certain contributions in aid of construction, see section 118(c)." · (o)

1987

• Pub. L. 100–203, §10714(c), substituted "by section 4912, by chapter 42 (other than section 4940)," for "by chapter 42 (other than section 4940)". · (l)
• Pub. L. 100–203, §10712(c)(2), substituted "plan, trust, or other organization" for "plan, or trust". · (l)

1986

• Pub. L. 99–514, §1810(g)(3), substituted "exchange or distribution" for "exchange" in two places, and "subsection (a), (d), or (e)" for "subsection (a) or (d)". · (c)
• Pub. L. 99–514, §1847(b)(12), inserted "(as amended by sections 211, 314, and 474 of this Act)" in directory language of section 163(b)(1) of Pub. L. 98–369, which resulted in no change in text but removed an ambiguity which had resulted from failure of directory language as or… · (k), (l), (m), (n), (o), (p)
• Pub. L. 99–514, §1847(b)(14), substituted "or a credit carryback (as defined in section 6511(d)(4)(C))" for "an investment credit carryback, or a work incentive program carryback, or a new employee credit carryback". · (k)
• Pub. L. 99–514, §1847(b)(13), added subsec. (n) and redesignated former subsec. (n) as (o). · (n), (o)

1984

• Pub. L. 98–369, §211(b)(24)(A), redesignated par. (7) as (6) and struck out former par. (6) which provided that, in the case of any tax imposed under section 802(a) by reason of section 802(b)(3) on account of a termination of the taxpayer as an insurance company or as a life insura… · (c)
• Pub. L. 98–369, §447(a), added par. (7). · (c)
• Pub. L. 98–369, §211(b)(24)(A), redesignated former par. (7) as (6). · (c)
• Pub. L. 98–369, §131(d)(2), added par. (8). · (c)
• Pub. L. 98–369, §801(d)(14), substituted "section 6011(c)(2)" for "section 6011(e)(2)". · (g)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), redesignated subsec. (m) as (k). · (k)
• Pub. L. 98–369, §211(b)(24)(B), struck out former subsec. (k) which provided that in the case of a deficiency attributable to the application to the taxpayer of section 815(d)(5) (relating to reductions of policyholders surplus account of life insurance companies for certain unused deductions), suc… · (k)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), redesignated subsec. (n) as (l) and struck out former subsec. (l) which read "For period of limitations for assessment and collection in the case of a joint income return filed after separate returns have been file… · (l)
• Pub. L. 98–369, §314(a)(3), substituted "section 4942(g)(2)(B)(ii)" for "section 4942(g)(2)(B)(i)(II)" in subsec. (n)(3), which was redesignated subsec. (l)(3) by Pub. L. 98–369, §163(b)(1). · (l)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), redesignated subsec. (p) as (m). Former subsec. (m) redesignated (k). · (m)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), added subsec. (n). Former subsec. (n) redesignated (l). · (n)
• Pub. L. 98–369, §314(a)(3), substituted "section 4942(g)(2)(B)(ii)" for "section 4942(g)(2)(B)(i)(II)" in subsec. (n)(3), which was redesignated subsec. (l)(3) by Pub. L. 98–369, §163(b)(1). · (n)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), struck out subsec. (o) which read "For extension of period in the case of partnership items (as defined in section 6231(a)(3), see section 6229." · (o)
• Pub. L. 98–369, §163(b)(1), as amended by Pub. L. 99–514, §1847(b)(12), redesignated subsec. (p) as (m). · (p)
• Pub. L. 98–369, §474(r)(39), redesignated subsec. (q) as (p). Former subsec. (p), which related to deficiencies attributable to an election under section 44B, was struck out. · (p)
• Pub. L. 98–369, §474(r)(39), redesignated subsec. (q) as (p). · (q)
• Pub. L. 98–369, §714(p)(2)(F), amended par. (3) generally. Prior to amendment par. (3) related to partnership items of federally registered partnerships and provided that under regulations prescribed by the Secretary, rules similar to the rules of subsection (o) shall apply to the t… · (q)

1982

• Pub. L. 97–248 substituted "Special rules for partnership items" for "Special rules for partnership items of federally registered partnerships" in heading and, in text, substituted cross reference to section 6229 for extension of period in case of partnership items (as defined in secti… · (o)

1980

• Pub. L. 96–222, §102(a)(2)(A), redesignated subsec. (q), as added by section 212(a) of Pub. L. 95–600, relating to special rules for partnership items of Federally registered partnerships, as (o). Former subsec. (o), relating to work incentive program credit carrybacks, was repealed by… · (o)
• Pub. L. 96–222, §103(a)(6)(G)(X), redesignated subsec. (q), as added by section 321(b)(2) of Pub. L. 95–600, relating to deficiency attributable to election under section 44B, as (p). Former subsec. (p), relating to new employee credit carrybacks, was repealed by Pub. L. 95–628. · (p)
• Pub. L. 96–223 added subsec. (q). Former subsec. (q), as added by section 212(a) of Pub. L. 95–600, redesignated (o). Former subsec. (q), as added by section 321(b)(2) of Pub. L. 95–600, redesignated (p). · (q)

1978

• Pub. L. 95–600, §701(t)(3)(A), substituted "43, or 44" for "or 43", which required no change in text in view of the identical amendment by section 4(d)(4) of Pub. L. 95–227. · (e)
• Pub. L. 95–227, §4(d)(4), substituted "43, or 44" for "or 43". · (e)
• Pub. L. 95–600, §703(n), (p)(2), substituted "section 6213(b)(3)" for "section 6213(b)(2)" and struck out provisions relating to the assessment of a deficiency attributable to the application of a net operating loss carryback. · (h)
• Pub. L. 95–628, §8(c)(1)(A), substituted in heading "Certain credit carrybacks" for "Investment credit carrybacks", designated existing provision as par. (1), and in par. (1) as so designated, inserted heading "In general" and in text, substituted "credit carryback" for "investment cre… · (j)
• Pub. L. 95–600, §703(n), substituted "section 6213(b)(3)" for "section 6213(b)(2)". · (j)
• Pub. L. 95–628, §8(c)(1)(B), struck out references to subsecs. (o) and (p) in two places. · (m)
• Pub. L. 95–600, §504(b)(3), inserted "and refund" after "tentative carryback". · (m)
• Pub. L. 95–227, §4(d)(5), in heading inserted "and similar" after "42", and in par. (1) inserted reference to section 4975 and inserted ", plan, or trust (as the case may be)" after "foundation". · (n)
• Pub. L. 95–628, §8(c)(1)(C), struck out subsec. (o) which related to work incentive program credit carrybacks. · (o)
• Pub. L. 95–600, §703(n), substituted "section 6213(b)(3)" for "section 6213(b)(2)". · (o)
• Pub. L. 95–628, §8(c)(1)(C), struck out subsec. (p) which related to new employee credit carrybacks. · (p)
• Pub. L. 95–600, §212(a), added subsec. (q) relating to special rules for partnership items of Federally registered partnerships. · (q)
• Pub. L. 95–600, §321(b)(2), added subsec. (q) relating to deficiency attributable to election under section 44B. · (q)

1977

• Pub. L. 95–30, §202(d)(5)(B), inserted references to new employee credit carrybacks and to subsec. (p). · (m)
• Pub. L. 95–30, §202(d)(4)(A), added subsec. (p). · (p)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. · (b), (c), (d), (e), (2)
• Pub. L. 94–455, §1307(d)(2)(F)(vi), substituted "chapter 41, 42, or 43" for "chapter 42 or 43". · (e)
• Pub. L. 94–455, §§1031(b)(5), 1035(d)(3), substituted "section 904(c)" for Section 904(d)" wherever appearing and inserted "or under section 907(f) (relating to carryback and carryover of disallowed oil and gas extraction taxes)" after "excess foreign taxes)" and "or 907(f)" before "wh… · (i)
• Pub. L. 94–455, §1302(b), added par. (3). · (n)
• Pub. L. 94–455, §2107(g)(2)(A), inserted ", an investment credit carryback," after "net operating loss carryback". · (o)

1974

• Pub. L. 93–406 inserted reference to chapter 43. · (e)

1971

• Pub. L. 92–178, §504(c), added par. (3). · (g)
• Pub. L. 92–178, §601(e)(2), substituted "an investment credit carryback, or a work incentive program carryback" for "or an investment credit carryback" and inserted reference to subsec. (o) in two places, respectively. · (m)
• Pub. L. 92–178, §601(d)(1), added subsec. (o). · (o)

1970

• Pub. L. 91–614 substituted "during the period for which the return was filed" for "during the year". · (e)

1969

• Pub. L. 91–172, §101(g)(2), added par. (7). · (c)
• Pub. L. 91–172, §101(g)(3), inserted provision excluding, in specified cases, chapter 42 taxes from these considered in determining the amount of taxes omitted from a return. · (e)
• Pub. L. 91–172, §512(e)(1)(A)–(D), substituted "loss or capital loss carrybacks" for "loss carrybacks" in heading, "loss carryback or a capital loss carryback" for "loss carryback," "operating loss or net capital loss which" for "operating loss which," "assessed. In the case of a defic… · (h)
• Pub. L. 91–172, §512(e)(1)(E), substituted "loss carryback or a capital loss carryback" for "loss carryback". · (j)
• Pub. L. 91–172, §512(e)(1)(F), substituted "net operating loss carryback, a capital loss carryback, or an investment credit carryback" for "net operating loss carryback or an investment credit carryback". · (m)
• Pub. L. 91–172, §101(g)(1), added subsec. (n). · (n)

1967

• Pub. L. 90–225 inserted ", or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, at any time before the expiration of the period within which a deficiency for such subsequent … · (j)

1966

• Pub. L. 89–809 substituted "chapter 3, 21, or 24" for "chapter 21 or 24" in text of pars. (1) and (2) and inserted "and tax imposed by chapter 3" after "taxes" in par. (2) heading. · (b)
• Pub. L. 89–721, §2(f), substituted "investment credit carryback (including deficiencies which may be assessed pursuant to the provisions of section 6213(b)(2))" for "investment credit carryback". · (j)
• Pub. L. 89–721, §3(a), added subsec. (m). · (m)

1965

• Pub. L. 89–44, §810(a), added par. (4). · (b)
• Pub. L. 89–44, §810(b)(2), substituted "Substantial omission of items" for "Omission from gross income" in heading. · (e)
• Pub. L. 89–44, §810(b)(1), added par. (3). · (e)

1964

• Pub. L. 88–272 substituted "gross income and adjusted ordinary gross income, described in section 543" for "gross income, described in section 543(a)". · (f)
• Pub. L. 88–571 added subsec. (k) and redesignated former subsec. (k) as (l). · (k), (l)

1962

• Pub. L. 87–858 substituted "802(a)" for "802(a)(1)". · (c)
• Pub. L. 87–794 authorized assessment of a deficiency within 18 months after the date on which the taxpayer files in accordance with section 172(b)(3) a copy of the certification issued under section 317 of the Trade Expansion Act of 1962, whichever is later. · (h)
• Pub. L. 87–834 added subsec. (j) and redesignated former subsec. (j) as (k). · (j), (k)

1960

• Pub. L. 86–780 added subsec. (i) and redesignated former subsec. (i) as (j). · (i), (j)

1959

• Pub. L. 86–69 added par. (6). · (c)

1958

• Pub. L. 85–859 substituted "at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid" for "within 3 years after such tax became due". · (a)
• Pub. L. 85–866, §80(a), (b), substituted in first sentence "subsection (c), (e), or (f)" for "subsection (c)", designated existing clauses (1) to (3) of second sentence as clause (1) and added clauses (2) and (3). · (d)
• Pub. L. 85–866, §81(a), substituted "organization" for "corporation" wherever appearing. · (g)
• Pub. L. 85–866, §81(b), added subsec. (h) and redesignated former subsec. (h) as (i). · (h), (i)