I.R.C. § 6211(a) In General —
For purposes of this title in the case of income, estate, and gift taxes
imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and
44
the term “deficiency” means the amount by which the tax imposed by subtitle A or B,
or chapter 41, 42, 43, or 44 exceeds the excess of—
I.R.C. § 6211(a)(1) —
the sum of
I.R.C. § 6211(a)(1)(A) —
the amount shown as the tax by the taxpayer upon his return, if a
return was made by the taxpayer and an amount was shown as the tax by the
taxpayer thereon, plus
I.R.C. § 6211(a)(1)(B) —
the amounts previously assessed (or collected without assessment)
as a deficiency, over—
I.R.C. § 6211(a)(2) —
the amount of rebates, as defined in subsection (b)(2), made.
I.R.C. § 6211(b) Rules For Application Of Subsection (a) —
For purposes of this section—
I.R.C. § 6211(b)(1) —
The tax imposed by subtitle A and the tax shown on the return shall
both be determined without regard to payments on account of estimated tax,
without regard to the credit under section 31, without regard to the credit under section
33, and without regard to
any credits resulting from the collection of amounts assessed under section
6851 or 6852 (relating to termination
assessments).
I.R.C. § 6211(b)(2) —
The term “rebate” means so much of an abatement, credit, refund, or
other repayment, as was made on the ground that the tax imposed by subtitle A or
B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified
in subsection (a)(1)
over the rebates previously made.
I.R.C. § 6211(b)(3) —
The computation by the Secretary, pursuant to section
6014, of the tax imposed
by chapter 1 shall be considered as having been made by the taxpayer and the tax
so computed considered as shown by the taxpayer upon his return.
I.R.C. § 6211(b)(4) —
Editor's Note: Sec. 6211(b)(4), below, before amendment by Pub.
L. 117-328, Div. T. Sec. 103(c), is effective for taxable years
beginning on or before Dec. 31, 2026.
For purposes of subsection (a)—
I.R.C. § 6211(b)(4)(A) —
any excess of the sum of the credits allowable under sections
21 by reason of subsection (g) thereof,
24 by reason of
subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof,
32, 34, 35, 36, 36B, 6428, 6428A,
6428B, and7527A over the tax imposed by subtitle A
(determined without regard to such credits), and
I.R.C. § 6211(b)(4)(B) —
any excess of the sum of such credits as shown by the taxpayer on
his return over the amount shown as the tax by the taxpayer on such return
(determined without regard to such credits),
shall be taken into account as negative amounts of
tax.
I.R.C. § 6211(b)(4) —
Editor's Note: Sec. 6211(b)(4), below as amended by Pub. L.
117-328, Div. T. Sec. 103(c), is effective for taxable years
beginning after Dec. 31, 2026.
For purposes of subsection (a)—
I.R.C. § 6211(b)(4)(A) —
any excess of the sum of the credits allowable under sections
21 by reason of subsection (g) thereof,
24 by reason of
subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof,
32, 34, 35, 36, 36B, 6428, 6428A,
6428B, 7527A, and 6433 over the
tax imposed by subtitle A (determined without regard to such credits), and
I.R.C. § 6211(b)(4)(B) —
any excess of the sum of such credits as shown by the taxpayer on
his return over the amount shown as the tax by the taxpayer on such return
(determined without regard to such credits),
shall be taken into account as negative amounts of tax.
I.R.C. § 6211(c) Coordination With Subchapter C —
In determining the amount of any deficiency for purposes of this
subchapter, adjustments to partnership-related items shall be made only as provided
in subchapter C.
(Aug. 16, 1954, ch. 736, 68A Stat. 770; June 21, 1965, Pub. L. 89-44, title VIII, 809(d)(5)(A),
79 Stat. 168; Mar. 15, 1966, Pub. L. 89-368, title I, 102(b)(4), 80 Stat. 64; Dec. 30, 1969, Pub. L. 91-172, title I, 101(f)(1), (j)(39),
83 Stat. 524, 530; Sept. 2, 1974,
Pub. L. 93-406, title II,
1016(a)(9), 88 Stat. 929; Oct. 4, 1976,
Pub. L. 94-455, title XII,
1204(c)(4), title XIII, 1307(d)(2)(E), (F)(i), title XVI, 1605(b)(4), title XIX,
1906(b)(13)(A), 90 Stat. 1698, 1728, 1754,
1834; Apr. 2, 1980, Pub. L. 96-223,
title I, 101(f)(1)(A), (B), (2), (3), 94 Stat.
252; July 18, 1984, Pub. L.
98-369, div. A, title IV, 474(r)(33), 98 Stat. 845; Dec. 22, 1987, Pub. L. 100-203, title X, 10713(b)(2)(B),
101 Stat. 1330-470; Aug. 23, 1988,
Pub. L. 100-418, title I,
1941(b)(2)(B)(i), (ii), (C), (D), 102 Stat.
1323; Nov. 10, 1988, Pub. L.
100-647, title I, 1015(r)(2), 102
Stat. 3572; Pub. L.
105-34, title XII, Sec. 1231(b), Aug. 5, 1997, 111 Stat 788; Pub. L.
105-206, title VI, Sec. 6012(f), July 22, 1998, 112 Stat 685; Pub. L. 106-554, Sec. 314, Dec. 21, 2000, 114 Stat. 2763; Pub.
L. 109-432, div. A, title IV, Sec. 402(b)(1), Dec. 20, 2006,
120 Stat. 2922; Pub. L. 110-172, Sec. 11(a)(35),
Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-185, Sec. 101(b)(1),
Feb. 13, 2008, 122 Stat. 613; Pub. L. 110-289, div. C, title I, Sec.
3011(b)(2), July 30, 2008, 122 Stat. 2654;
Pub. L. 111-5, div. B, title I,
Sec. 1001(e)(1), 1004(b)(7), 1201, 1531(c)(4), Feb. 17, 2009, 123 Stat. 115; Pub. L. 111-148, Sec. 10105(d),
10909(b)(2)(N), Mar. 23, 2010, 124 Stat. 119;
Pub. L. 113-295, Div. A, title
II, Sec. 221(a)(5)(B), 221(a)(8)(B), 221(a)(112)(B), Dec. 19, 2014, 128 Stat. 4010; Pub. L.
115-97, title I, Sec. 13404(c)(3), Dec. 22, 2017, 131 Stat. 2054; Pub. L.
115-141, Div. U, title I, Sec. 101(l)(17), 106(a), title II, Sec.
201(c)(1), Mar. 23, 2018, 132 Stat. 348;
Pub. L. 116-136, Div. A, title II, Sec.
2201(b)(1), Mar. 27, 2020; Pub. L. 116-260, Div.
N, title II, Sec. 272(b)(1), Dec. 27, 2020, 134 Stat. 1182; Pub. L. 117-2, title IX, Sec. 9601(c)(1), 9611(b)(4)(B), 9631(c)(1),
Mar. 11, 2021, 135 Stat. 4; Pub. L. 117-328,
Div. T, title I, Sec. 103(c)(1), Dec. 29, 2022.)
BACKGROUND NOTES
Amendments to
Subchapter
1969--Pub. L. 91-172, title I,
101(j)(62), Dec. 30, 1969, 83 Stat. 532,
inserted reference to certain excise taxes in subchapter heading.
AMENDMENTS
2022 — Subsec.
(b)(4). Pub. L. 117-328, Div. T, Sec. 103(c)(1),
amended sec. (b)(4) by substituting “7527A, and 6433” for
“7527A”.
2021 — Pub. L.
117-2, Sec. 9601(c)(1), amended subpar. (A) by substituting
“6428, 6428A, and 6428B” for “6428, and 6428A”.
Subsec. (b)(4)(A). Pub. L.
117-2, Sec. 9611(b)(4)(B), amended subpar. (A) by substituting
“24 by reason of subsections (d) and (i)(1) thereof” for
“24(d)” and by substituting “6428B, and 7527A” for
“and 6428B”.
Subsec. (b)(4)(A). Pub. L.
117-2, Sec. 9631(c)(1), amended subpar. (A) by inserting “21 by
reason of subsection (g) thereof,” before “24”.
2020 — Subsec. (b)(4)(A). Pub. L. 116-260, Div. N, Sec. 272(b)(1), amended
subpar. (A) by substituting “6428, and 6428A” for “and
6428”.
Subsec. (b)(4). Pub. L.
116-136, Sec. 2201(b)(1), amended par. (4) by substituting “36B,
and 6428” for “and 36B, 168(k)(4)”.
2018 — Subsec. (b)(4)(A). Pub. L. 115-141, Div. U, Sec. 106(a), amended subpar.
(A) by substituting “(i)(5)” for “(i)(6)”.
Subsec. (b)(4)(A). Pub. L.
115-141, Div. U, Sec. 101(l)(17), amended subpar. (A) by substituting
“subsection (i)” for “subsection (i)(5)”.
Subsec. (c). Pub. L. 115-141,
Div. U, Sec. 201(c)(1), amended subsec. (c). Before amendment, it read as
follows:
“(c) Coordination With Subchapters C And D.—In
determining the amount of any deficiency for purposes of this subchapter,
adjustments to partnership items shall be made only as provided in subchapters C and
D.”
2017 - Subsec. (b)(4)(A). Pub. L.
115-97, Sec. 13404(c)(3), amended subpar. (A) striking “, and
6431” and inserting “and” before “36B”.
2014 - Subsec. (b)(4)(A). Pub. L.
113-295, Div. A, Sec. 221(a)(5)(B), amended subpar. (A)
striking “36A,”.
Subsec.
(b)(4)(A). Pub. L. 113-295, Div. A,
Sec. (a)(8)(B), amended subpar. (A) by striking “53(e)”.
Subsec.
(b)(4)(A). Pub. L. 113-295, Div. A,
Sec. (a)(112)(B), amended subpar. (A) by striking “6428”.
2010 - Subsec. (b)(4)(A). Pub. L. 111-148, Sec. 10105(d),
amended subpar. (A) by inserting “36B,” after
“36A,”.
Subsec. (b)(4)(A). Pub. L. 111-148, Sec. 10909(b)(2)(N), amended subpar. (A) by
inserting “36C,” before “53(e)”, but see amendment was
terminated effective for taxable years beginning after December 31, 2011 (see
Pub. L. 111-148, Sec. 10909(c)).
2009 - Subsec. (b)(4)(A). Pub. L.
111-5, Div. B, Sec. 1001(e)(1), amended subpar. (A) by
inserting “36A,” after “36,”.
Subsec. (b)(4)(A). Pub. L.
111-5, Div. B, Sec. 1004(b)(7), amended subpar. (A) by
inserting “25A by reason of subsection (i)(6) thereof,” after
“24(d),”.
Subsec. (b)(4)(A). Pub. L.
111-5, Div. B, Sec. 1201(a)(3)(B), amended subpar. (A) by
inserting “168(k)(4),” after “53(e),”.
Subsec. (b)(4)(A). Pub. L.
111-5, Div. B, Sec. 1201(b)(2), amended subpar. (A) by
inserting “168(k)(4),” after “53(e),”. Note that Act
Sec. 1201(a)(3)(B) made the same amendment.
Subsec. (b)(4)(A). Pub. L.
111-5, Div. B, Sec. 1531(c)(4), amended subpar. (A) by
substituting “6428, and 6431” for “and 6428”.
2008 - Subsec. (b)(4)(A). Pub. L. 110-289, Sec. 3011(b)(2),
amended subpar. (A) by substituting “34, 35, 36, 53(e), and 6428” for
“34, and 35, 53(e), and 6428”.
Subsec. (b)(4)(A). Pub.
L. 110-185, Sec. 101(b)(1), amended subpar. (A) by substituting
“53(e), and 6428” for “and 53(e)”.
2007 - Subsec. (b)(4)(A). Pub. L. 110-172, Sec. 11(a)(35),
amended subpar. (A) by substituting “34, and 35” for “and
34”.
2006 - Subsec. (b)(4)(A). Pub. L. 109-432, Sec. 402(b)(1),
amended subpar. (A) by substituting “34, and 53(e)” for “and 34”.
2000 - Subsec. (b)(4). Pub. L. 106-554, Sec. 314(a),
substituted “sections 24(d), 32 and 34” for “sections 32 and 34”.
1998 - Subsec. (c). Pub. L. 105-206, Sec. 6012(f), amended
subsec. (c) by substituting “subchapters C and D” for “subchapter C” in the heading
and in the text.
--Subsec. (b)(4). Pub. L.
100-647, Sec. 1015(r)(2), amended par. (4) generally. Prior to
amendment, par. (4) read as follows: “The tax imposed by subtitle A and the tax
shown on the return shall both be determined without regard to the credit under
section 34, unless, without regard to such credit, the tax imposed by subtitle A
exceeds the excess of the amount specified in subsection (a)(1) over the amount
specified in subsection (a)(2).” Subsec. (a). Pub.
L. 100-418, Subsec. 1941(b)(2)(B)(i), (C), in introductory
provisions, substituted “and 44” for “44, and 45” and “or 44” for “44, or 45”.
Subsec. (b)(2). Pub. L.
100-418, Subsec. 1941(b)(2)(B)(ii), substituted “or 44” for
“44, or 45”.
Subsec. (b)(5), (6). Pub. L.
100-418, Subsec. 1941(b)(2)(D), struck out pars. (5) and (6)
which read as follows:
“(5) The amount withheld under section 4995(a) from amounts payable
to any producer for crude oil removed during any taxable period (as defined in
section 4996(b)(7)) which is not otherwise shown on a return by such producer shall
be treated as tax shown by the producer on a return for the taxable period.
“(6) Any liability to pay amounts required to be withheld under
section 4995(a) shall not be treated as a tax imposed by chapter 45.”
1997--Subsec. (c).
Pub. L. 105-34, Sec.
1231(b), added subsec. (c).
1987--Subsec. (b)(1). Pub. L. 100-203 inserted reference to section
6852.
1984--Subsec. (b)(1). Pub. L. 98-369, 474(r)(33)(A), substituted
“without regard to the credit under section 33” for “without regard to so much of
the credit under section 32 as exceeds 2 percent of the interest on obligations
described in section 1451”.
Subsec. (b)(4). Pub. L.
98-369, 474(r)(33)(B), substituted “section 34” for “section
39”.
1980--Subsec. (a). Pub. L. 96-223, 101(f)(1)(A), (2), inserted
references to chapter 45 in provisions preceding par. (1).
Subsec. (b)(2). Pub. L.
96-223, 101(f)(1)(B), inserted reference to chapter 45.
Subsec. (b)(5), (6). Pub. L.
96-223, 101(f)(3), added pars. (5) and (6).
1976--Subsec. (a). Pub. L. 94-455, 1307(d)(2)(E), (F)(i),
1605(b)(4)(A), (B), substituted “chapters 41, 42, 43, and 44” for “chapters 42 and
43” after “taxes imposed by” and “chapter 41, 42, 43, or 44” for “chapter 42 or 43”
after “A or B, or”.
Subsec. (b)(1). Pub. L.
94-455, 1204(c)(4), struck out “and” after “31” and inserted
“,and without regard to any credits resulting from the collection of amounts
assessed under section 6851 (relating to termination assessments)” after “section
1451”.
Subsec. (b)(2). Pub. L.
94-455, 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted “chapter
41, 42, 43, or 44” for “chapter 42 or 43” after “A or B or”.
Subsec. (b)(3). Pub. L.
94-455, 1906(b)(13)(A), struck out “or his delegate” after
“Secretary”.
1974--Subsec. (a). Pub. L. 93-406, 1016(a)(9)(A), inserted
reference in introductory provisions to taxes imposed by chapter 43.
Subsec. (b)(2). Pub. L.
93-406, 1016(a)(9)(B), inserted reference to taxes imposed by
chapter 43.
1969--Subsec. (a). Pub. L. 91-172, 101(f)(1), inserted references
to excise taxes and chapter 42.
Subsec. (b)(2). Pub. L.
91-172, 101(j)(39), inserted reference to chapter 42.
1966--Subsec. (b)(1). Pub. L. 89-368 substituted “subtitle A” for
“chapter 1”.
1965--Subsec. (b)(4). Pub. L. 89-44 added par. (4).
EFFECTIVE DATE OF 2022 AMENDMENT
Amendment by Pub. L. 117-328, Div. T, Sec. 103(c)(1) is effective
for taxable years beginning after December 31, 2026.
Pub. L.
117-328, Div. T, Sec. 103(c)(2), provided the following:
“(2) REPORTING.—The Secretary
of the Treasury shall amend the forms relating to reports required under section
6058 of the Internal Revenue Code of 1986 to require—
“ (A) separate reporting of the
aggregate amount of contributions received by the plan during the year under section
6433 of the Internal Revenue Code of 1986 (as added by this section), and
“ (B) similar reporting with respect
to individual retirement accounts (as defined in section 408 of such Code) and
individual retirement annuities (as defined in section 408(b) of such Code).”
EFFECTIVE
DATE OF 2021 AMENDMENTS
Amendment by Pub. L.
117-2, 9601(c)(1), effective on the enactment date of this Act.
Amendments by Pub. L. 117-2,
Sec. 9611(b)(4)(B), effective for taxable years beginning after December
31, 2020.
Amendments by Pub. L. 117-2,
Sec. 9631(c)(1), effective for taxable years beginning after December
31, 2020.
EFFECTIVE
DATE OF 2020 AMENDMENTS
Amendment by Pub.
L. 116-260, Div. N, Sec. 272(b)(1), effective on the enactment date of
this Act [Enacted: Dec. 27, 2020].
Amendment by
Pub. L. 116-136, Sec. 2201(b)(1),
effective Mar. 27, 2020.
EFFECTIVE
DATE OF 2018 AMENDMENTS
Amendment by
Pub. L. 115-141, Div. U, Sec. 101(l)(17),
effective as if included in the provision of the Protecting Americans from Tax Hikes
Act of 2015 [Pub. L. 114-113] to which it
relates.
Amendment by Pub. L. 115-141,
Div. U, Sec. 106(a), effective as if included in Section 104 of the American Tax
Relief Act of 2012 [Pub. L. 112-240, effective
for taxable years beginning after December 31, 2011].
Amendment by Pub. L. 115-141,
Div. U, Sec. 201(c), effective as if included in Section 1101 of the Bipartisan
Budget Act of 2015 [Pub. L. 114-74].
EFFECTIVE
DATE OF 2017 AMENDMENT
Amendment by
Sec. 13404(c)(3) of Pub. L. 115-97 effective for
bonds issued after December 31, 2017.
EFFECTIVE
DATE OF 2014 AMENDMENTS
Amendment by
Div. A, Sec. 221(a) of Pub. L.
113-295 effective for the date of enactment of this Act [Enacted:
Dec. 19, 2014].
Section
221(b)(2) of Pub. L. 113-295, Div.
A, provided the following Savings Provision:
“(2)
SAVINGS PROVISION.—If—
“(A) any
provision amended or repealed by the amendments made by this section applied
to—
“(i) any
transaction occurring before the date of the enactment of this Act [Enacted: Dec.
19, 2014],
“(ii) any
property acquired before such date of enactment, or
“(iii)
any item of income, loss, deduction, or credit taken into account before such date
of enactment, and
“(B) the
treatment of such transaction, property, or item under such provision would (without
regard to the amendments or repeals made by this section) affect the liability for
tax for periods ending after date of enactment, nothing in the amendments or repeals
made by this section shall be construed to affect the treatment of such transaction,
property, or item for purposes of determining liability for tax for periods ending
after such date of enactment.”
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendment by Sec. 10105(d) of Pub.
L. 111-148 effective for taxable years beginning after December
31, 2013.
Amendment by Sec. 10909(b)(2) of Pub. L. 111-148 effective for taxable years beginning after
December 31, 2009. Pub. L. 111-148, Sec.
10909(c), as amended by Pub. L. 111-312, Sec. 101(b), provided:
“(c)
SUNSET PROVISION.—Each provision of law amended by this section is amended to
read as such provision would read if this section had never been enacted. The
amendments made by the preceding sentence shall apply to taxable years beginning
after December 31, 2011.”
EFFECTIVE
DATE OF 2009 AMENDMENTS
Amendment by
Sec. 1001(e)(1) of Pub. L. 111-5,
Div. B, effective for taxable years beginning after December 31, 2008.
Amendment by Sec. 1004(b)(7) of Pub.
L. 111-5, Div. B, effective for taxable years beginning after
December 31, 2008.
Amendments by Sec. 1201 of Pub. L.
111-5, Div. B, effective for taxable years beginning after
March 31, 2008.
Amendment by Sec. 1531(c)(4) of Pub.
L. 111-5, Div. B, effective for obligations issued after the
date of the enactment of this Act [Enacted: Feb. 17, 2009].
EFFECTIVE
DATE OF 2008 AMENDMENTS
Amendment by Sec. 3011 of Pub. L.
110-289 effective for residences purchased on or after April 9,
2008, in taxable years ending on or after such date.
Amendment by Sec. 101(b)(1) of Pub.
L. 110-185 effective on the date of the enactment of this Act
[Enacted: Feb. 13, 2008].
EFFECTIVE
DATE OF 2007 AMENDMENT
Amendment by
Sec. 11(a)(35) of Pub. L. 110-172
effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].
EFFECTIVE
DATE OF 2006 AMENDMENT
Amendment by
Sec. 402(b)(1) of Pub. L. 109-432
effective for taxable years beginning after the date of the enactment of this Act
[Enacted: Dec. 20, 2006].
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendment by Sec. 314(a) of Pub. L.
106-554 effective as if included in the provisions of the
Taxpayer Relief Act of 1997.
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 6012(f) of Pub.
L. 105-206 effective as if included in the provisions of the
Taxpayer Relief Act of 1997 to which they relate [Effective Date of Pub. L. 105-34, Sec. 1231: partnership
taxable years ending after Aug. 5, 1997].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1231(b) of Pub. L.
105-34 effective for partnership taxable years ending after the
date of the enactment of this Act [enacted: Aug. 5, 1997].
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L.
100-647 effective for notices of deficiencies mailed after Nov.
10, 1988, see section 1015(r)(4) of Pub. L.
100-647, set out as a note under section 6201 of this title.
Amendment by Pub. L.
100-418 applicable to crude oil removed from the premises on or
after Aug. 23, 1988, see section 1941(c) of Pub. L.
100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L.
98-369 effective for taxable years beginning after Dec. 31,
1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section
21 of this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L.
96-223 effective for periods after Feb. 29, 1980, see section
101(i) of Pub. L. 96-223, set out as
a note under section 6161 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(4) of Pub. L. 94-455 effective for action taken under section 6851,
6861, or 6862 of this title where the notice and demand takes place after Feb. 28,
1977, see section 1204(d) of Pub. L.
94-455, as amended, set out as a note under section 6851 of this
title.
Amendment by section 1307(d)(2)(E), (F)(i) of Pub. L. 94-455 effective on and after Oct. 4,
1976, see section 1307(e)(6) of Pub. L.
94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(4) of
Pub. L. 94-455, see section
1608(d)(1) of Pub. L. 94-455, set
out as a note under section 856 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L.
93-406 applicable, except as otherwise provided in section
1017(c) through (i) of Pub. L.
93-406, for plan years beginning after Sept. 2, 1974, but, in the
case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional
Rules note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L.
91-172 effective Jan. 1, 1970, see section 101(k)(1) of
Pub. L. 91-172, set out as an
Effective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L.
89-368 applicable with respect to taxable years beginning after
December 31, 1966, see section 102(d) of Pub. L.
89-368, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L.
89-44 applicable to taxable years beginning on or after July 1,
1965, see section 809(f) of Pub. L.
89-44, set out as a note under section 6420 of this title.
