The law › Title 26, Internal Revenue Code › Chapter 76
26 U.S.C. 7451: Petitions
Created in 1974 by Public Law 93-406. Changed by 5 later laws. 1 bill in this Congress would change it.
- past change
- enacted this Congress
- proposed
This Congress
- S. 5441 TAS Act · reported by committee · would change (b)
How it got here
2021
- Pub. L. 117–58, §80503(b)(1), substituted "Petitions" for "Fee for filing petition" in section catchline. (Infrastructure Investment and Jobs Act) Law text
- Pub. L. 117–58, §80503(a), designated existing provisions as subsec. (a), inserted heading, and added subsec. (b). (Infrastructure Investment and Jobs Act) Law text
2006
- Pub. L. 109–280 struck out "for the redetermination of a deficiency or for a declaratory judgment under part IV of this subchapter or under section 7428 or for judicial review under section 6226 or section 6228(a)" after "petition". (Pension Protection Act of 2006) Law text
1982
- Pub. L. 97–248 inserted provision relating to judicial review under section 6226 or section 6228(a).
1981
- Pub. L. 97–34 increased limitation on amount of fee to $60 from $10.
1976
- Pub. L. 94–455 inserted "or under section 7428" after "part IV of this subchapter".
1974
- Pub. L. 93–406 inserted reference to a declaratory judgment under part IV of this subchapter.
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.