26 U.S.C. 7422: Civil actions for refund

2018

• Pub. L. 115–141 substituted "United States Court of Federal Claims" for "United States Claims Court" wherever appearing. (Consolidated Appropriations Act, 2018) Law text · (e), (i)

2015

• Pub. L. 114–74 struck out subsec. (h). Text read as follows: "No action may be brought for a refund attributable to partnership items (as defined in section 6231(a)(3)) except as provided in section 6228(b) or section 6230(c)." (Bipartisan Budget Act of 2015) Law text · (h)

1998

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

1996

• Pub. L. 104–168 inserted "4958," after "4955,". (Taxpayer Bill of Rights 2) Law text · (g), (3)

1988

• Pub. L. 100–418 substituted "or 44" for "44, or 45". · (e)

1987

• Pub. L. 100–203 inserted "4955," after "4952,". · (g), (3)

1986

• Pub. L. 99–514 substituted "section 4963" for "section 4962". · (g)

1984

• Pub. L. 98–369, §714(p)(2)(H), substituted "section 6231(a)(3)" for "section 6131(a)(3)". · (h)
• Pub. L. 98–369, §714(g)(1), added subsec. (i) and redesignated former subsec. (i) as (j). · (i), (j)

1982

• Pub. L. 97–164 substituted "United States Claims Court" for "Court of Claims" wherever appearing. · (e)
• Pub. L. 97–248 added subsec. (h) and redesignated former subsec. (h) as (i). · (h), (i)

1980

• Pub. L. 96–223 inserted reference to chapter 45. · (e)
• Pub. L. 96–596 substituted in par. (1) provision authorizing, with respect to any taxable event, payment of the full amount of the first tier tax as constituting sufficient payment in order to maintain an action under this section with respect to the second tier tax and defining the te… · (g)
• Pub. L. 96–222 substituted in pars. (1) to (3) "4944, 4945, 4951, 4952" for "4944, 4945" and in par. (1) "section 4945(a) (relating to initial taxes on taxable expenditures), section 4951(a) (relating to initial taxes on self dealing), 4952(a) (relating to initial taxes on taxable expenditures)" fo… · (g)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a)
• Pub. L. 94–455, §1906(a)(44), struck out "instituted after June 15, 1942," after "res judicata in all suits" and "where the petition to the Tax Court was filed after such date" after "decisions of the Tax Court". · (c)
• Pub. L. 94–455, §§1307(d)(2)(F)(viii), 1605(b)(11), 1906(b)(13)(A), struck out "or his delegate" after "Secretary" and substituted "chapter 41, 42," for "chapter 42" and "43, or 44" for "or 43". · (e)

1974

• Pub. L. 93–406, §1016(a)(26)(A), substituted "chapter 42 or 43" for "chapter 42". · (e)
• Pub. L. 93–406, §1016(a)(26)(B)–(F), substituted "chapter 42 or 43" for "chapter 42" in heading, substituted "4945, 4971, or 4975" for "or 4945", "section 4945(a) (relating to initial taxes on taxable expenditures), 4971(a) (relating to initial tax on failure to meet minimum funding st… · (g)

1971

• Pub. L. 92–178 authorized maintenance of suit or proceeding against the United States notwithstanding provisions of section 1502 of Title 28 (relating to certain treaty cases). · (f)

1969

• Pub. L. 91–172, §101(j)(56), inserted reference to chapter 42 taxes. · (e)
• Pub. L. 91–172, §101(i), added subsec. (g) and redesignated former subsec. (g) as (h). · (g), (h)

1966

• Pub. L. 89–713 added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)

1958

• Pub. L. 85–866 struck out "district" before "attorneys". · (f)