26 U.S.C. 6511: Limitations on credit or refund

2015

• Pub. L. 114–74 struck out subsec. (g). Text read as follows: "In the case of any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsections (c) and (d) of section … (Bipartisan Budget Act of 2015) Law text · (g)

2008

• Pub. L. 110–245 added par. (8). (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (d)

2001

• Pub. L. 107–16 substituted "2014(b)" for "2011(c), 2014(b),". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (i)

1998

• Pub. L. 105–206 added subsec. (h) and redesignated former subsec. (h) as (i). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h), (i)

1997

• Pub. L. 105–34, §1056(a), substituted "for the year in which such taxes were actually paid or accrued" for "for the year with respect to which the claim is made". (Taxpayer Relief Act of 1997) Law text · (d)
• Pub. L. 105–34, §1454(b)(1), added par. (7). (Taxpayer Relief Act of 1997) Law text · (d)

1994

• Pub. L. 103–296 substituted "Commissioner of Social Security" for "Secretary of Health and Human Services". · (d)

1990

• Pub. L. 101–508, §11801(c)(17)(B), struck out before period at end of first sentence "; except that with respect to an overpayment attributable to the creation of, or an increase in a net operating loss carryback as a result of the elimination of excessive profits by a renegotiat… · (d)
• Pub. L. 101–508, §11801(c)(22)(C), struck out subsec. (e) which related to special rules in case of manufactured sugar either exported, used as livestock feed, or for distillation or production of alcohol. · (e)

1988

• Pub. L. 100–647, §1018(u)(21), made technical correction to directory language of Pub. L. 99–514, §231(d)(3)(I), see 1986 Amendment note below. · (d)
• Pub. L. 100–647, §1018(u)(51), substituted "similar taxes" for "certain chapter 43 taxes" in heading, and "section 4912, chapter 42," for "chapter 42" in text. · (f)
• Pub. L. 100–418, §1941(b)(2)(I), redesignated subsec. (i) as (h) and struck out former subsec. (h) which related to special rules for windfall profit taxes. · (h)
• Pub. L. 100–418, §1941(b)(2)(I), redesignated subsec. (i) as (h). · (i)
• Pub. L. 100–647, §1017(c)(11), substituted "section 6421(d)" for "section 6421(c)". · (i)

1986

• Pub. L. 99–514, §141(b)(3), amended subpar. (B) generally, restating cl. (i) as cls. (i), (ii), and (iii) and striking out former cl. (ii) which read as follows: "A claim for credit or refund for a computation year (as defined in section 1302(c)(1)) shall be determined to relate … · (d)
• Pub. L. 99–514, §231(d)(3)(I), as amended by Pub. L. 100–647, §1018(u)(21), struck out "and any research credit carryback under section 30(g)(2)" after "under section 39". · (d)
• Pub. L. 99–514, §1847(b)(15)(A), substituted "section 6501(m)(1)(B)" for "section 6501(q)(1)(B)". · (h)
• Pub. L. 99–514, §1847(b)(15)(B), substituted "section 6501(m)(2)(B)" for "section 6501(q)(2)(B)". · (h)

1984

• Pub. L. 98–369, §474(r)(40), substituted "business carryback under section 39 and any research credit carryback under section 30(g)(2)" for "investment credit carryback, work incentive program credit carryback, new employee credit carryback, research credit carryback, and employe… · (d)
• Pub. L. 98–369, §2663(j)(5)(F), substituted "Secretary of Health and Human Services" for "Secretary of Health, Education, and Welfare". · (d)
• Pub. L. 98–369, §211(b)(25), redesignated par. (7) as (6) and struck out former par. (6) relating to a special period of limitation with respect to reduction of policyholders surplus account of life insurance companies. · (d), (7)
• Pub. L. 98–369, §163(b)(2), substituted "section 6501(l)(1)" for "section 6501(n)(1)". · (f)
• Pub. L. 98–369, §714(p)(2)(G), 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 (g) shall apply to the t… · (h)
• Pub. L. 98–369, §735(c)(14), redesignated subsec. (j) as (i) and struck out former subsec. (i) which related to a special rule for certain tread rubber tax credits or refunds. · (i), (j)

1982

• Pub. L. 97–248 substituted "Special rule for claims with respect to partnership items" for "Special rule for partnership items of federally registered partnerships" in heading and, in text, substituted provisions that, in the case of any tax imposed by subtitle A with respect to any pe… · (g)

1981

• Pub. L. 97–34, §331(d)(2)(A), inserted reference to employee stock ownership credit carryback. · (d)
• Pub. L. 97–34, §221(b)(2)(A), inserted reference to research credit carryback. · (d)

1980

• Pub. L. 96–222, §108(b)(1)(B), inserted in heading "and certain chapter 43" after "chapter 42", and in text "or section 4975" after "chapter 42". · (f)
• Pub. L. 96–222, §102(a)(2)(B), substituted "section 6501(o)" for "section 6501(q)". · (g)
• Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i). · (h)
• Pub. L. 96–598 added subsec. (i) and redesignated former subsec. (i) as (j). · (i)
• Pub. L. 96–223 redesignated former subsec. (h) as (i). · (i)
• Pub. L. 96–598 redesignated former subsec. (i) as (j). · (j)

1978

• Pub. L. 95–628, §8(a), substituted "3 years after the time prescribed by law for filing the return (including extensions thereof) for" for "with the expiration of the 15th day of the 40th month (or the 39th month, in the case of a corporation) following the end of". · (d)
• Pub. L. 95–600, §703(p)(3), struck out provisions relating to the period of limitations with respect to an overpayment attributable to a net operating loss carryback to any year on account of a certification issued to the taxpayer under section 317 of the Trade Expansion Act of 1962. · (d)
• Pub. L. 95–628, §8(b)(1), substituted in heading "certain credit carrybacks" for "investment credit carrybacks", in subpar. (A), substituted "a credit carryback" for "an investment credit carryback", "period shall be that period which ends 3 years after the time prescribed by law fo… · (d)
• Pub. L. 95–628, §8(b)(2), redesignated par. (8) as (7). Former par. (7), which provided for a special period of limitation with respect to work incentive program credit carrybacks, was struck out. · (d)
• Pub. L. 95–628, §8(b)(2)(B), redesignated par. (8) as (7). · (d)
• Pub. L. 95–628, §8(b)(2)(A), struck out par. (9) which provided for a special period of limitation with respect to new employee credit carrybacks. · (d)
• Pub. L. 95–600, §212(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h). · (g), (h)

1977

• Pub. L. 95–30 added par. (9). · (d)

1976

• Pub. L. 94–455, §1906 (a)(33)(A), struck out "September 1, 1959, or" after "shall not expire before" and ", whichever is the later" after "profits becomes final". · (d)
• Pub. L. 94–455, §1906(a)(33)(B), struck out "the later of the following dates: (A)" after "filed on or before" and ", or (B) December 31, 1965" after "Health, Education, and Welfare". · (d)
• Pub. L. 94–455, §2107(g)(2)(B), inserted ", an investment credit carryback," after "net operating loss carryback". · (d)
• Pub. L. 94–455, §1203(h)(3), added par. (7). · (g)

1974

• Pub. L. 93–406 added par. (8). · (d)

1971

• Pub. L. 92–178 added par. (7). · (d)

1969

• Pub. L. 91–172, §512(e)(2)(A), substituted "loss or capital loss carrybacks" for "loss carrybacks" in heading. · (d)
• Pub. L. 91–172, §512(e)(2)(B), (C), substituted "loss carryback or a capital loss carryback" for "loss carryback" and "operating loss or net capital loss which" for "operating loss which". · (d)
• Pub. L. 91–172, §512(e)(2)(D), (E), substituted "loss carryback or a capital loss carryback" for "loss carryback" and inserted reference to short-term capital loss. · (d)
• Pub. L. 91–172, §§311(d)(3), 512(e)(2)(F), substituted references to section "1302(c)(1)" and "1302(c)(3)" for section "1302(e)(1)" and "1302(e)(3)", respectively, and substituted "loss carryback or a capital loss carryback, as the case may be," for "loss carryback". · (d)
• Pub. L. 91–172, §512(e)(2)(G), substituted "loss carryback or a capital loss carryback" for "loss carryback". · (d)
• Pub. L. 91–172, §101(h), added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)

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, the period shall be that period which ends with the expiration of the 15th day of the 40t… · (d)

1965

• Pub. L. 89–331 inserted "or production" after "distillation" in heading. · (e)

1964

• Pub. L. 88–571 added par. (6). · (d)
• Pub. L. 88–272 designated existing provisions as clause (i) and added clause (ii) in par. (2)(B), and added par. (5). · (d)

1962

• Pub. L. 87–794 inserted provisions stating that, with respect to an overpayment attributable to a net operating loss carryback to any year on account of a certification under section 317 of the Trade Expansion Act of 1962, the period of limitations shall not expire before the exp… · (d)
• Pub. L. 87–834 added par. (4). · (d)

1959

• Pub. L. 86–280 inserted in first sentence exception with respect to overpayment as a result of elimination of excess profits by renegotiation. · (d)

1958

• Pub. L. 85–866, §82(a), struck out from first sentence "required to be" after "3 years from the time the return was", and "(determined without regard to any extension of time)" before "or 2 years". · (a)
• Pub. L. 85–866, §82(b), substituted "Limit where claim not filed within 3-year period" for "Limit to amount paid within years" in heading, and in text substituted "within the period," for "within the 3 years", inserted "equal to 3 years plus the period of any extension of time fo… · (b)
• Pub. L. 85–866, §82(c), substituted "Limit where claim not filed within 3-year period" for "Limit to amount paid within 2 years" in heading. · (b)
• Pub. L. 85–866, §82(d), substituted in first sentence "15th day of the 40th month (or 39th month, in the case of a corporation)" for "15th day of the 39th month". · (d)