26 U.S.C. 6503: Suspension of running of period of limitation

2019

• Pub. L. 116–25, §1207(a), substituted "coordinated industry case program" for "coordinated examination program" in introductory provisions. (Taxpayer First Act) Law text · (j)
• Pub. L. 116–25, §1207(b), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "the issuance of such summons is preceded by a review of such issuance by the regional counsel of the Office of Chief Counsel for the region in which the examination of the corpor… (Taxpayer First Act) Law text · (j)
• Pub. L. 116–25, §1207(c), added par. (4). (Taxpayer First Act) Law text · (j)

2018

• Pub. L. 115–141, which directed amendment of par. (1) by substituting "section 6230(a))" for "section 6230(a)).", was executed by substituting "section 6501 or 6502" for "section 6501 or 6502.", to reflect the probable intent of Congress and the amendment made by Pub. L. 114–74. See… (Consolidated Appropriations Act, 2018) Law text · (a)

2015

• Pub. L. 114–74 struck out "(or section 6229, but only with respect to a deficiency described in paragraph (2)(A) or (3) of section 6230(a))" after "section 6501 or 6502". (Bipartisan Budget Act of 2015) Law text · (a)

2007

• Pub. L. 110–28 substituted "Tax return preparers" for "Income tax return preparers". (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (k)

1998

• Pub. L. 105–206 amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: "The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for a period equal to the period from the date property (i… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)

1997

• Pub. L. 105–34 substituted "paragraph (2)(A) or (3) of section 6230(a)" for "section 6230(a)(2)(A)". (Taxpayer Relief Act of 1997) Law text · (a)

1996

• Pub. L. 104–188, §1702(h)(17)(A), which directed that the subsection relating to extension in case of certain summonses be redesignated as (j), could not be executed, because that subsection (formerly subsec. (k)) was previously redesignated (j) by Pub. L. 101–508, §11801(c)(20)(A). Se… (Small Business Job Protection Act of 1996) Law text · (j)
• Pub. L. 104–168, §1002(c), which directed that subsec. (k) be redesignated as (j), could not be executed, because that subsection was redesignated (j) by Pub. L. 101–508, §11801(c)(20)(A). See 1990 Amendment note below. (Taxpayer Bill of Rights 2) Law text · (j)
• Pub. L. 104–168, §1002(b), which directed substitution of "to a corporation (or to any other person to whom the corporation has transferred records) with respect to any return of tax by such corporation for a taxable year (or other period) for which such corporation is being examine… (Taxpayer Bill of Rights 2) Law text · (j)
• Pub. L. 104–168, §1002(a), which directed addition of cl. (i) and redesignation of former cls. (i) and (ii) as (ii) and (iii), respectively, in subsec. (k)(2)(A), was executed by making the amendment in subsec. (j)(2)(A) to reflect the probable intent of Congress and the amendmen… (Taxpayer Bill of Rights 2) Law text · (j)
• Pub. L. 104–188, §1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k). (Small Business Job Protection Act of 1996) Law text · (k)
• Pub. L. 104–188, §1702(h)(17)(A), which directed that the subsection relating to extension in case of certain summonses be redesignated as (j), could not be executed, because that subsection (formerly subsec. (k)) was previously redesignated (j) by Pub. L. 101–508, §11801(c)(20)(A). See 1990 Amendm… (Small Business Job Protection Act of 1996) Law text · (k)
• Pub. L. 104–168, §1002(c), which directed that subsec. (k) be redesignated as (j), could not be executed, because that subsection was redesignated (j) by Pub. L. 101–508, §11801(c)(20)(A). See 1990 Amendment note below. (Taxpayer Bill of Rights 2) Law text · (k)
• Pub. L. 104–188, §1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k). (Small Business Job Protection Act of 1996) Law text · (l)
• Pub. L. 104–168, §1002(c), which directed that subsec. (l) be redesignated as (k), could not be executed, because that subsection was redesignated (k) by Pub. L. 104–188, §1702(h)(17). See above and see Effective Date of 1996 Amendments note below. (Taxpayer Bill of Rights 2) Law text · (l)

1990

• Pub. L. 101–508, §11801(c)(20)(A), redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) "Extension of time for collecting tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970" which read as follows… · (h), (i), (j)
• Pub. L. 101–508, §11801(c)(20)(A), redesignated subsec. (k) as (j). · (k)
• Pub. L. 101–508, §11311(a), added subsec. (k). Former subsec. (k) redesignated (l). · (k)
• Pub. L. 101–508, §11311(a), redesignated subsec. (k) as (l). · (l)

1987

• Pub. L. 100–203 struck out "4951, 4952," before "4971". · (g)

1986

• Pub. L. 99–514, §1875(d)(2)(B)(ii), substituted "section 6501 or 6502 (or section 6229, but only with respect to a deficiency described in section 6230(a)(2)(A))." for "section 6501 or 6502". · (a)
• Pub. L. 99–514, §1235(d), added subsec. (j) and redesignated former subsec. (j) as (k). · (j), (k)

1984

• Pub. L. 98–369 substituted "section 4963(e)" for "section 4962(e)". · (g)

1981

• Pub. L. 97–34 struck out reference to section 6166A. · (d)

1980

• Pub. L. 96–596, §2(a)(4)(D), 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)". · (g)
• Pub. L. 96–222 substituted "4951, 4952, 4971, or 4975" for "4971, 4975, 4985, or 4986" and "4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)" for "4971(c)(3), 4975(f)(6), 4985(e)(4), or 4986(e)(2)". · (g)
• Pub. L. 96–589, §6(a), added subsec. (i) and redesignated former subsec. (i), relating to cross references, as (j). See Codification note set out above. · (i)
• Pub. L. 96–596, §2(a)(4)(E), redesignated subsec. (j), relating to cross references, as (i). See Codification note set out above. · (i)
• Pub. L. 96–589, §6(a), (i)(11), redesignated former subsec. (i), relating to cross references, as (j), and in par. (2) of subsec. (j) as so redesignated, struck out reference to bankruptcy. See Codification note set out above. · (j)
• Pub. L. 96–596, §2(a)(4)(E), redesignated former subsec. (j), relating to cross references, as (i). See Codification note set out above. · (j)

1978

• Pub. L. 95–227 inserted provisions relating to sections 4985 and 4986 and substituted "4975(f)(6)" for "4975(f)(4)". · (g)
• Pub. L. 95–600, as amended by Pub. L. 96–596, §2(a)(4)(E) and (F), substituted "in the case of a regulated investment company or a real estate investment trust, see section 860(h)" for "of a real estate investment trust, see section 859(f)". See Codification note above. · (j)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §2004(c)(4), substituted "section 6163, 6166, or 6166A" for "section 6166". · (d)
• Pub. L. 94–455, §1902(b)(2)(A), redesignated subsec. (f) as (e). Former subsec. (e), which related to certain powers of appointment, was struck out. · (e)
• Pub. L. 94–455, §§1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (g) as (f), and struck out "or his delegate" after "Secretary" wherever appearing. Former subsec. (f) redesignated (e). · (f)
• Pub. L. 94–455, §§1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (h) as (g) and struck out "or his delegate" after "Secretary". Former subsec. (g) redesignated (f). · (g)
• Pub. L. 94–455, §1902(b)(2)(A), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). See Codification note above. · (h)
• Pub. L. 94–455, §1902(b)(2)(A), redesignated subsec. (i) as (h). · (i)
• Pub. L. 94–452 added subsec. (i). Former subsec. (i) redesignated (j). · (i)
• Pub. L. 94–455, §§1203(h)(1), 1601(f)(2), as amended by Pub. L. 96–596, §2(a)(4)(E), (F), added pars. (4) and (5). See Codification note set out above. · (j)
• Pub. L. 94–452 redesignated former subsec. (i) as (j). · (j)

1974

• Pub. L. 93–406, §1016(a)(15)(A), substituted "certain excise taxes)" for "chapter 42 taxes)". · (a)
• Pub. L. 93–406, §1016(a)(15)(B), inserted "or section 4971 or section 4975" after "section 507" and substituted "4945(i)(2), 4971(c)(3), or 4975(f)(4)" for "or 4945(h)(2)". · (h)

1969

• Pub. L. 91–172, §101(j)(46), inserted reference to chapter 42 taxes. · (a)
• Pub. L. 91–172, §101(g)(4), added subsec. (h) and redesignated former subsec. (h) as (i). · (h), (i)

1966

• Pub. L. 89–719, §106(a), struck out "(other than the estate of a decedent or of an incompetent)" after "assets of the taxpayer" and "or Territory" after "of any State". · (b)
• Pub. L. 89–719, §106(b), substituted "Taxpayer outside United States" for "Location of property outside the United States or removal of property from the United States" in heading, and "The running of the period of limitations on collection after assessment prescribed in section 6502 s… · (c)
• Pub. L. 89–384 added subsec. (f). Former subsec. (f) redesignated (g). · (f)
• Pub. L. 89–719, §106(c), added subsec. (g) and redesignated former subsec. (g) as (h). · (g)
• Pub. L. 89–384 redesignated subsec. (f) as (g). · (g)
• Pub. L. 89–719, §106(c), redesignated former subsec. (g) as (h). · (h)

1958

• Pub. L. 85–866 struck out "assessment or" after "period of limitations for" and inserted "or under the provisions of section 6166". · (d)