The law › Title 26, Internal Revenue Code › Chapter 71

26 U.S.C. 6901: Transferred assets

Created in 1976 by Public Law 94-455. Changed by 2 later laws. No bill we track in this Congress changes it.

This section has been repealed or moved. It is shown as the Code records it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2018Consolidated Appropriations Act, 2018

1982Pub. L. 97-258

1976Pub. L. 94-455created it

26 U.S.C. 6901Transferred assets

(a)Method of collection

(b)Liability

(c)Period of limitations

(d)Extension by agreement

(e)Period for assessment against transferor

(f)Suspension of running of period of limitations

(g)Address for notice of liability

(h)Definition of transferee

(i)Extension of time

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2018

Pub. L. 115–141 substituted "Code, in" for "Code in". (Consolidated Appropriations Act, 2018) Law text · (a)

1982

Pub. L. 97–258 substituted "section 3713(b) of title 31, United States Code" for "section 3467 of the Revised Statutes (31 U.S.C. 192)". · (a)

1976

Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.