26 U.S.C. 6512: Limitations in case of petition to Tax Court

2015

• Pub. L. 114–74 struck out first set of concluding provisions "In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the period… (Bipartisan Budget Act of 2015) Law text · (b)

2000

• Pub. L. 106–554 substituted a comma for a semicolon before "and" at end. (Consolidated Appropriations Act, 2001) Law text · (a), (2), (5)

1998

• Pub. L. 105–206, §3464(b), added pars. (5) and (6). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a), (6)
• Pub. L. 105–206, §3464(c), inserted at end "If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on ap… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (b)

1997

• Pub. L. 105–34, §1451(a), inserted at end "An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order." (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1282(a), inserted concluding provisions "In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such … (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1239(c)(2), inserted concluding provisions "In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6… (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1451(b), added par. (4). (Taxpayer Relief Act of 1997) Law text · (b)

1988

• Pub. L. 100–647, §6247(b)(1), substituted "interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)" for "interest)". · (a)
• Pub. L. 100–647, §6246(b)(1), inserted "(or 7481(c) with respect to a determination of statutory interest)" after "section 6213(a)". · (a)
• Pub. L. 100–418, §1941(b)(2)(J), substituted "or of tax imposed by chapter 41" for "of tax imposed by chapter 41" and struck out ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates". · (a)
• Pub. L. 100–647, §6244(a), substituted "paragraph (3)" for "paragraph (2)". · (b)
• Pub. L. 100–418, §1941(b)(2)(K), substituted "or of tax imposed by chapter 41" for "of tax imposed by chapter 41" and struck out ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates". · (b)
• Pub. L. 100–647, §6244(a), added par. (2) and redesignated former par. (2) as (3). · (b), (3)
• Pub. L. 100–647, §6244(b)(2), substituted "references" for "reference" in heading, designated existing provisions as par. (1), and added par. (2). · (c)

1982

• Pub. L. 97–248, §402(c)(8), added par. (4). · (a)
• Pub. L. 97–248, §402(c)(9), substituted "(c), or (d)" for "(c), (d), or (g)" wherever appearing. · (b)

1980

• Pub. L. 96–223, §101(f)(6)(A), substituted "certain excise taxes" for "chapter 41, 42, 43, or 44 taxes" and "decedent, of tax imposed" for "decedent, or of tax imposed" and inserted ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates" i… · (a)
• Pub. L. 96–223, §101(f)(6)(B), substituted "of tax imposed by chapter 41" for "or of tax imposed by chapter 41" and inserted ", or of tax imposed by chapter 45 for the same taxable period" after "to which such petition relates". · (b)
• Pub. L. 96–589 added subsec. (c). · (c)

1978

• Pub. L. 95–600 substituted "(c), (d), or (g)" for "(c), or (d)" wherever appearing. · (b)

1976

• Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate. · (a), (b)

1974

• Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1). · (a)
• Pub. L. 93–406 inserted reference to chapter 43. · (b)

1970

• Pub. L. 91–614 substituted "the same calendar year or calendar quarter" for "the same calendar year" in two places.

1969

• Pub. L. 91–172, §101(j)(47), inserted references to chapter 42 taxes. · (a)
• Pub. L. 91–172, §§101(j)(48), 960(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court's jurisdiction provided for in par. (2) and in section 7463 of this title. · (b)

1962

• Pub. L. 87–870 added subpar. (C). · (b)