I.R.C. § 6503(a) Issuance Of Statutory Notice Of Deficiency
I.R.C. § 6503(a)(1) General Rule —
The running of the period of limitations
provided in section 6501 or 6502.1
on the making of assessments
or the collection by levy or a proceeding in court, in respect of
any deficiency as defined in section 6211 (relating
to income, estate, gift and certain excise taxes), shall (after the
mailing of a notice under section 6212(a))
be suspended for the period during which the Secretary is prohibited
from making the assessment or from collecting by levy or a proceeding
in court (and in any event, if a proceeding in respect of the deficiency
is placed on the docket of the Tax Court, until the decision of the
Tax Court becomes final), and for 60 days thereafter.
1 So
in original.
I.R.C. § 6503(a)(2) Corporation Joining In Consolidated Income Tax Return —
If a notice under section 6212(a) in respect of a deficiency
in tax imposed by subtitle A for any taxable year is mailed to a
corporation, the suspension of the running of the period of limitations
provided in paragraph (1) of
this subsection shall apply in the case of corporations with which
such corporation made a consolidated income tax return for such taxable
year.
I.R.C. § 6503(b) Assets Of Taxpayer In Control Or Custody Of Court —
The period of limitations on collection after assessment
prescribed in section 6502 shall
be suspended for the period the assets of the taxpayer are in the
control or custody of the court in any proceeding before any court
of the United States or of any State or of the District of Columbia,
and for 6 months thereafter.
I.R.C. § 6503(c) Taxpayer Outside United States —
The running of the period of limitations on collection
after assessment prescribed in section 6502 shall be suspended for the
period during which the taxpayer is outside the United States if
such period of absence is for a continuous period of at least 6 months.
If the preceding sentence applies and at the time of the taxpayer's
return to the United States the period of limitations on collection
after assessment prescribed in section 6502 would
expire before the expiration of 6 months from the date of his return,
such period shall not expire before the expiration of such 6 months.
I.R.C. § 6503(d) Extensions Of Time For Payment Of Estate Tax —
The running of the period of limitation for collection
of any tax imposed by chapter 11 shall be suspended for the period
of any extension of time for payment granted under the provisions
of section 6161(a)(2) or (b)(2) or under the provisions
of section 6163 or 6166.
I.R.C. § 6503(e) Extensions Of Time For Payment Of Tax Attributable To Recoveries
Of Foreign Expropriation Losses —
The running of the period of limitations for collection
of the tax attributable to a recovery of a foreign expropriation
loss (within the meaning of section 6167(f)) shall be suspended
for the period of any extension of time for payment under subsection (a) or (b) of section 6167.
I.R.C. § 6503(f) Wrongful Seizure Of Or Lien On Property Of Third Party
I.R.C. § 6503(f)(1) Wrongful Seizure —
The running of the period under section 6502 shall be suspended for a
period equal to the period from the date property (including money)
of a third party is wrongfully seized or received by the Secretary
to the date the Secretary returns property pursuant to section 6343(b) or the date on which
a judgment secured pursuant to section 7426 with
respect to such property becomes final, and for 30 days thereafter.
The running of such period shall be suspended under this paragraph
only with respect to the amount of such assessment equal to the amount
of money or the value of specific property returned.
I.R.C. § 6503(f)(2) Wrongful Lien —
In the case of any assessment for which a lien was
made on any property, the running of the period under section 6502 shall be suspended for a
period equal to the period beginning on the date any person becomes
entitled to a certificate under section 6325(b)(4) with respect
to such property and ending on the date which is 30 days after the
earlier of—
I.R.C. § 6503(f)(2)(A) —
the earliest date on which the
Secretary no longer holds any amount as a deposit or bond provided
under section 6325(b)(4) by
reason of such deposit or bond being used to satisfy the unpaid tax
or being refunded or released; or
I.R.C. § 6503(f)(2)(B) —
the date that the judgment secured
under section 7426(b)(5) becomes
final.
The running of such period shall
be suspended under this paragraph only with respect to the amount
of such assessment equal to the value of the interest of the United
States in the property plus interest, penalties, additions to the
tax, and additional amounts attributable thereto.
I.R.C. § 6503(g) Suspension Pending Correction —
The running of the periods of limitations provided
in sections 6501 and 6502 on the making of assessments
or the collection by levy or a proceeding in court in respect of
any tax imposed by chapter 42 or section 507, 4971, or 4975 shall be suspended for any
period described in section 507(g)(2) or
during which the Secretary has extended the time for making correction
under section 4963(e).
I.R.C. § 6503(h) Cases Under Title 11 Of The United States Code —
The running of the period of limitations provided in
section 6501 or 6502 on the making of assessments
or collection shall, in a case under title 11 of the United States
Code, be suspended for the period during which the Secretary is prohibited
by reason of such case from making the assessment or from collecting
and—
I.R.C. § 6503(h)(1) —
for assessment, 60 days thereafter,
and
I.R.C. § 6503(h)(2) —
for collection, 6 months thereafter.
I.R.C. § 6503(i) Extension Of Time For Payment Of Undistributed PFIC Earnings
Tax Liability —
The running of any period of limitations for collection
of any amount of undistributed PFIC earnings tax liability (as defined
in section 1294(b))
shall be suspended for the period of any extension of time under
section 1294 for
payment of such amount.
I.R.C. § 6503(j) Extension In Case Of Certain Summonses
I.R.C. § 6503(j)(1) In General —
If any designated summons is issued
by the Secretary to a corporation (or to any other person to whom
the corporation has transferred records) with respect to any return
of tax by such corporation for a taxable year (or other period) for
which such corporation is being examined under the coordinated industry
case program (or any successor program) of the Internal Revenue Service,
the running of any period of limitations provided in section 6501 on the assessment of such
tax shall be suspended—
I.R.C. § 6503(j)(1)(A) —
during any judicial enforcement
period—
I.R.C. § 6503(j)(1)(A)(i) —
with respect to such summons, or
I.R.C. § 6503(j)(1)(A)(ii) —
with respect to any other summons
which is issued during the 30-day
period which begins on the date on which such designated summons
is issued and which relates to the same return as such designated
summons, and
I.R.C. § 6503(j)(1)(B) —
if the court in any proceeding referred
to in paragraph (3) requires
any compliance with a summons referred to in subparagraph (A), during the 120-day
period beginning with the 1st day after the close of the suspension
under subparagraph (A).
If subparagraph (B) does
not apply, such period shall in no event expire before the 60th day
after the close of the suspension under subparagraph (A).
I.R.C. § 6503(j)(2) Designated Summons For Purposes Of This Subsection
I.R.C. § 6503(j)(2)(A) In General —
The term “designated summons” means any summons issued
for purposes of determining the amount of any tax imposed by this
title if—
I.R.C. § 6503(j)(2)(A)(i) —
the issuance
of such summons is preceded by a review and written approval of such
issuance by the Commissioner of the relevant operating division of
the Internal Revenue Service and the Chief Counsel which
I.R.C. § 6503(j)(2)(A)(i)(I) —
states facts clearly establishing that
the Secretary has made reasonable requests for the information that
is the subject of the summons, and
I.R.C. § 6503(j)(2)(A)(i)(II) —
is attached to such summons,
I.R.C. § 6503(j)(2)(A)(ii) —
such summons is issued at least
60 days before the day on which the period prescribed in section 6501 for the assessment of such
tax expires (determined with regard to extensions), and
I.R.C. § 6503(j)(2)(A)(iii) —
such summons clearly states that
it is a designated summons for purposes of this subsection.
I.R.C. § 6503(j)(2)(B) Limitation —
A summons which relates to any return shall not be treated
as a designated summons if a prior summons which relates to such
return was treated as a designated summons for purposes of this subsection.
I.R.C. § 6503(j)(3) Judicial Enforcement Period —
For purposes of this subsection, the term “judicial enforcement
period” means, with respect to any summons, the period—
I.R.C. § 6503(j)(3)(A) —
which begins on the day on which
a court proceeding with respect to such summons is brought, and
I.R.C. § 6503(j)(3)(B) —
which ends on the day on which there
is a final resolution as to the summoned person's response to such
summons.
I.R.C. § 6503(j)(4) Establishment That Reasonable Requests For Information Were
Made —
In any court proceeding described
in paragraph (3), the Secretary shall establish that reasonable requests
were made for the information that is the subject of the summons.
I.R.C. § 6503(k) Cross References —
For suspension in case of—
I.R.C. § 6503(k)(1) —
Deficiency dividends of a personal
holding company, see section 547(f).
I.R.C. § 6503(k)(2) —
Receiverships, see subchapter B
of chapter 70.
I.R.C. § 6503(k)(3) —
Claims against transferees and fiduciaries,
see chapter 71.
I.R.C. § 6503(k)(4) —
Tax return preparers, see section
6694(c)(3).
I.R.C. § 6503(k)(5) —
Deficiency dividends in the case
of a regulated investment company or a real estate investment trust,
see section 860(h).
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Aug. 6, 1956,
ch. 1020, Sec. 2, 70 Stat. 1075; Sept. 2, 1958, Pub. L. 85-866, title II, Sec. 206(d),
72 Stat. 1685; Apr. 8, 1966, Pub. L.
89-384, Sec. 1(e), 80 Stat. 104; Nov. 2, 1966, Pub. L. 89-719, title I, Sec. 106,
80 Stat. 1139; Dec. 30, 1969, Pub.
L. 91-172, title I, Sec. 101(g)(4), (j)(46), 83 Stat.
525, 531; Sept. 2, 1974, Pub. L. 93-406,
title II, Sec. 1016(a)(15), 88 Stat. 930; Oct. 2, 1976, Pub. L. 94-452, Sec. 3(b), 90 Stat.
1514; Oct. 4, 1976, Pub. L. 94-455,
title XII, Sec. 1203(h)(1), title XVI, Sec. 1601(f)(2), title XIX,
Sec. 1902(b)(2)(A), 1906(b)(13)(A), title XX, Sec. 2004(c)(4), 90
Stat. 1694, 1746, 1806, 1834, 1868; Feb. 10, 1978, Pub. L. 95-227, Sec. 4(d)(6), 92
Stat. 23; Nov. 6, 1978, Pub. L. 95-600,
title III, Sec. 362(d)(5), 92 Stat. 2852; Apr. 1, 1980, Pub. L. 96-222, title I, Sec. 108(b)(1)(A),
94 Stat. 226; Dec. 24, 1980, Pub. L.
96-589, Sec. 6(a), (i)(11), 94 Stat. 3407, 3411;
Dec. 24, 1980, Pub. L. 96-596,
Sec. 2(a)(4)(D), (E), 94 Stat. 3472; Aug. 13, 1981, Pub. L. 97-34, title IV, Sec. 422(e)(7),
95 Stat. 316; July 18, 1984, Pub. L.
98-369, div. A, title III, Sec. 305(b)(4), 98 Stat.
784; Oct. 22, 1986, Pub. L. 99-514,
title XII, Sec. 1235(d), title XVIII, Sec. 1875(d)(2)(B)(ii), 100
Stat. 2575, 2896; Dec. 22, 1987, Pub.
L. 100-203, title X, Sec. 10712(c)(3), 101 Stat.
1330-467; Nov. 5, 1990, Pub. L. 101-508,
title XI, Sec. 11311(a), 11801(c)(20)(A), 104 Stat. 1388-453, 1388-528; Pub. L. 104-168, title X, Sec. 1002(a)-(c),
July 30, 1996, 110 Stat. 1452,Pub. L. 104-188,
title I, 1702(h)(17), Sec. 7502, Aug. 20, 1996Pub. L. 105-34, title XII, Sec.
1237(c)(2), Aug. 5, 1997, 111 Stat 788; Pub.
L. 105-206, title III, Sec. 3106(b)(3), July 22,
1998, 112 Stat 685; Pub. L. 110-28,
title VIII, Sec. 8246(a)(1)(E), May 25, 2007, 121 Stat. 112; Pub. L. 114-74, title XI, Sec. 1101(f)(4),
Nov. 2, 2015; Pub. L. 115-141,
Div. U, title IV, Sec. 401(a)(296), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-25, title I, Sec. 1207, July
1, 2019, 133 Stat. 981.)
BACKGROUND NOTES
CODIFICATION
Pub. L. 94-452,
Sec. 3(b), redesignated subsec. (i), relating to cross references,
as subsec. (j) and added a new subsec. (i), relating to extension
of time for collecting certain taxes.
Pub. L. 95-455,
Sec. 1902(b)(2)(A), repealed subsec. (e) and (without reference to
the amendment made by Pub. L. 94-452)
renumbered subsecs. (f) to (i) as (e) to (h), with the result that
the section was then comprised of subsecs. (a) to (h) and subsec.
(j), relating to cross references.
Pub. L. 94-455,
Sec. 1203(h)(1), 1601(f)(2), and Pub.
L. 95-600, Sec. 362(d)(5), amended the subsection
relating to cross references, such subsection being described as either
(h) or (i).
Pub. L. 96-596,
Sec. 2(a)(4)(E) and (F), redesignated subsec. (j), relating to cross
references, as subsec. (i) and provided that the above cited amendments
by Pub. L. 94-455 and Pub. L. 95-600 shall be deemed to
have been amendments of the redesignated subsec. (i).
Pub. L. 96-589 again
redesignated subsec. (i), relating to cross references, as subsec.
(j) and added a new subsec. (i), relating to cases under title 11.
AMENDMENTS
2019—Subsec. (j). Pub. L. 116-25, Sec. 1207(a), amended
subsec. (j) by substituting “coordinated industry case program”
for “coordinated examination program”.
Subsec. (j)(2)(A)(i). Pub. L. 116-25, Sec. 1207(b), amended
clause (i). Before being amended it read as follows:
“(i) the issuance of such summons is preceded
by a review of such issuance by the regional counsel of the Office
of Chief Counsel for the region in which the examination of the corporation
is being conducted,”
Subsec. (j)(4). Pub.
L. 116-25, Sec. 1207(c), amended subsec. (j) by adding par.
(4).
2018--Subsec.
(a)(1). Pub. L. 115-141, Div.
U, Sec. 401(a)(296), amended par. (1) by substituting “section
6230(a))” for “section 6230(a)).”.
2015 - Subsec. (a)(1). Pub. L. 114-74, Sec. 1101(f)(4), amended
par. (1) by striking “(or section 6229, but only with respect
to a deficiency described in paragraph (2)(A) or (3) of section 6230(a))”.
2007 - Subsec. (k)(4). Pub. L. 110-28, Sec. 8246(a)(1)(E),
amended par. (4) by substituting “Tax return preparers”
for “Income tax return preparers”.
1998 - Subsec. (f). Pub. L. 105-206, Sec. 3106(b)(3)
amended subsec. (f), which prior to amendment read as follows:
“(f) Wrongful seizure of property
of third party
“The running of the period of limitations on collection
after assessment prescribed in section 6502 shall be suspended for
a period equal to the period from the date property (including money)
of a third party is wrongfully seized or received by the Secretary
to the date the Secretary returns property pursuant to section 6343(b)
or the date on which a judgment secured pursuant to section 7426 with
respect to such property becomes final, and for 30 days thereafter.
The running of the period of limitations for collection after assessment
shall be suspended under this subsection only with respect to the
amount of such assessment equal to the amount of money or the value
of specific property returned.”
1997 - Subsec. (a). Pub. L. 105-34, Sec. 1237(c)(2),
amended subsec. (a) by substituting “paragraph (2)(A) or (3)of section
6230(a)” for “section 6230(a)(2)(A)”.
1996 - Subsecs. (j)-(k). Pub. L. 104-188, Sec. 1702(h)(17) redesignated
the subsection relating to extensions in case of certain summonses
as subsection (j) and redesignated the subsection related to cross
references as subsection (k).
Subsec. (k)(1) (before redesignation). Pub. L. 104-168, Sec. 1002(b), substituted
“to a corporation (or to any other person to whom the corporation
has transferred records) with respect to any return of tax by such
corporation for a taxable year (or other period) for which such corporation
is being examined under the coordinated examination program (or any
successor program) of the Internal Revenue Service” for “with respect
to any return of tax by a corporation”.
Subsec. (k)(2)(A) (before redesignation). Pub. L. 104-168, Sec. 1002(a), redesignated
clauses (i) and (ii) as (ii) and (iii) and added new clause (i).
Subsecs. (k) and (l). Pub.
L. 104-168, Sec. 1002(c), redesignated subsections
(k) and (l) as (j) and (k).
1990 - Subsecs. (h) to (j). Pub. L. 101-508, Sec. 11801(c)(20)(A),
redesignated subsecs. (i) and (j) as (h) and (i), respectively, and
struck out former subsec. (h) ‘Extension of time for collecting tax
attributable to divestitures pursuant to Bank Holding Company Act
Amendments of 1970’ which read as follows: ‘The running of the period
of limitations for collection of the tax attributable to a sale with
respect to which the taxpayer makes an election under section 6158(a)
shall be suspended for the period during which there are any unpaid
installments of such tax.’
Subsec. (k). Pub.
L. 101-508, Sec. 11801(c)(20)(A), redesignated subsec.
(k) as (j).
Pub. L. 101-508,
Sec. 11311(a), added subsec. (k). Former subsec. (k) redesignated
(l).
1987 - Subsec. (g). Pub. L. 100-203 struck out ‘4951,
4952,’ before ‘4971’.
1986 - Subsec. (a)(1). Pub. L. 99-514, Sec. 1875(d)(2)(B)(ii),
substituted ‘section 6501 or 6502 (or section 6229, but only with
respect to a deficiency described in section 6230(a)(2)(A)).’ for
‘section 6501 or 6502’.
Subsecs. (j), (k). Pub.
L. 99-514, Sec. 1235(d), added subsec. (j) and redesignated
former subsec. (j) as (k).
1984 - Subsec. (g). Pub. L. 98-369 substituted ‘section
4963(e)’ for ‘section 4962(e)’.
1981 - Subsec. (d). Pub. L. 97-34 struck out reference
to section 6166A.
1980 - Subsec. (g). Pub. L. 96-596, Sec. 2(a)(4)(D),
substituted ‘section 4962(e)’ for ‘section 4941(e)(4), 4942(j)(2),
4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3),
or 4975(f)(6)’.
Pub. L. 96-222 substituted
‘4951, 4952, 4971, or 4975’ for ‘4971, 4975, 4985, or 4986’ and ‘4951(e)(4),
4952(e)(2), 4971(c)(3), or 4975(f)(6)’ for ‘4971(c)(3), 4975(f)(6),
4985(e)(4), or 4986(e)(2)’.
Subsec. (i). Pub.
L. 96-589, Sec. 6(a), added subsec. (i) and redesignated
former subsec. (i), relating to cross references, as (j). See Codification
note set out above.
Pub. L. 96-596,
Sec. 2(a)(4)(E), redesignated subsec. (j), relating to cross references,
as (i). See Codification note set out above.
Subsec. (j). Pub.
L. 96-589, Sec. 6(a), (i)(11), redesignated former
subsec. (i), relating to cross references, as (j), and in par. (2)
of subsec. (j) as so redesignated, struck out reference to bankruptcy.
See Codification note set out above.
Pub. L. 96-596,
Sec. 2(a)(4)(E), redesignated former subsec. (j), relating to cross
references, as (i). See Codification note set out above.
1978 - Subsec. (g). Pub. L. 95-227 inserted provisions
relating to sections 4985 and 4986 and substituted ‘4975(f)(6)’ for
‘4975(f)(4)’.
Subsec. (j)(5). Pub.
L. 95-600, as amended by Pub.
L. 96-596, Sec. 2(a)(4)(E) and (F), substituted ‘in
the case of a regulated investment company or a real estate investment
trust, see section 860(h)’ for ‘of a real estate investment trust,
see section 859(f)’. See Codification note above.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out ‘or his delegate’ after ‘Secretary’.
Subsec. (d). Pub.
L. 94-455, Sec. 2004(c)(4), substituted ‘section
6163, 6166, or 6166A’ for ‘section 6166’.
Subsec. (e). Pub.
L. 94-455, Sec. 1902(b)(2)(A), redesignated subsec.
(f) as (e). Former subsec. (e), which related to certain powers of
appointment, was struck out.
Subsec. (f). Pub.
L. 94-455, Sec. 1902(b)(2)(A), 1906(b)(13)(A), redesignated
subsec. (g) as (f), and struck out ‘or his delegate’ after ‘Secretary’
wherever appearing. Former subsec. (f) redesignated (e).
Subsec. (g). Pub.
L. 94-455, Sec. 1902(b)(2)(A), 1906(b)(13)(A), redesignated
subsec. (h) as (g) and struck out ‘or his delegate’ after ‘Secretary’.
Former subsec. (g) redesignated (f).
Subsec. (h). Pub.
L. 94-455, Sec. 1902(b)(2)(A), redesignated subsec.
(i) as (h). Former subsec. (h) redesignated (g). See Codification
note above.
Subsec. (i). Pub.
L. 94-455, Sec. 1902(b)(2)(A), redesignated subsec.
(i) as (h).
Pub. L. 94-452 added
subsec. (i). Former subsec. (i) redesignated (j).
Subsec. (j). Pub.
L. 94-455, Sec. 1203(h)(1), 1601(f)(2), as amended
by Pub. L. 96-596,
Sec. 2(a)(4)(E), (F), added pars. (4) and (5). See Codification note
set out above.
Pub. L. 94-452 redesignated
former subsec. (i) as (j).
1974 - Subsec. (a)(1). Pub.
L. 93-406, Sec. 1016(a)(15)(A), substituted ‘certain
excise taxes)’ for ‘chapter 42 taxes)’.
Subsec. (h). Pub.
L. 93-406, Sec. 1016(a)(15)(B), inserted ‘or section
4971 or section 4975’ after ‘section 507’ and substituted ‘4945(i)(2),
4971(c)(3), or 4975(f)(4)’ for ‘or 4945(h)(2)’.
1969 - Subsec. (a)(1). Pub. L. 91-172, Sec. 101(j)(46),
inserted reference to chapter 42 taxes.
Subsecs. (h), (i). Pub.
L. 91-172, Sec. 101(g)(4), added subsec. (h) and
redesignated former subsec. (h) as (i).
1966 - Subsec. (b). Pub. L. 89-719, Sec. 106(a), struck
out ‘(other than the estate of a decedent or of an incompetent)’ after
‘assets of the taxpayer’ and ‘or Territory’ after ‘of any State’.
Subsec. (c). Pub.
L. 89-719, Sec. 106(b), substituted ‘Taxpayer outside
United States’ for ‘Location of property outside the United States
or removal of property from the United States’ in heading, and ‘The
running of the period of limitations on collection after assessment
prescribed in section 6502 shall be suspended for the period during
which the taxpayer is outside the United States if such period of
absence is for a continuous period of at least 6 months. If the preceding
sentence applies and at the time of the taxpayer's return to the United
States the period of limitations on collection after assessment prescribed
in section 6502 would expire before the expiration of 6 months from
the date of his return, such period shall not expire before the expiration
of such 6 months' for ‘In case collection is hindered or delayed because
property of the taxpayer is situated or held outside the United States
or is removed from the United States, the period of limitations on
collection after assessment prescribed in section 6502 shall be suspended
for the period collection is so hindered or delayed. The total suspension
of time under this subsection shall not in the aggregate exceed 6
years.’
Subsec. (f). Pub.
L. 89-384 added subsec. (f). Former subsec. (f) redesignated
(g).
Subsec. (g). Pub.
L. 89-719, Sec. 106(c), added subsec. (g) and redesignated
former subsec. (g) as (h).
Pub. L. 89-384 redesignated
subsec. (f) as (g).
Subsec. (h). Pub.
L. 89-719, Sec. 106(c), redesignated former subsec.
(g) as (h).
1958 - Subsec. (d). Pub. L. 85-866 struck out ‘assessment
or’ after ‘period of limitations for’ and inserted ‘or under the provisions
of section 6166’.
1956 - Subsecs. (e), (f).
Act Aug. 6, 1956, added subsec. (e) and redesignated former subsec.
(e) as (f).
EFFECTIVE DATE OF 2019
AMENDMENT
Amendment by Pub.
L. 116-25, Sec. 1207, effective for summonses issued after
the date which is 45 days after the date of the enactment of this
Act. [Enacted: July 1, 2019].
EFFECTIVE DATE OF 2018
AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(296),
effective March 23, 2018.
EFFECTIVE
DATE OF 2015 AMENDMENT
Pub. L. 114-74, Sec. 1101(g) provided:
“(g)
EFFECTIVE DATE.—
“(1)
IN GENERAL.— Except as otherwise provided in this subsection,
the amendments made by this section shall apply to returns filed for
partnership taxable years beginning after December 31, 2017.
“(2) ADMINISTRATIVE ADJUSTMENT REQUESTS.—
In the case of administrative adjustment request under section 6227
of such Code, the amendments made by this section shall apply to requests
with respect to returns filed for partnership taxable years beginning
after December 31, 2017.
“(3)
ADJUSTED PARTNERS STATEMENTS.— In the case of a partnership
electing the application of section 6226 of such Code, the amendments
made by this section shall apply to elections with respect to returns
filed for partnership taxable years beginning after December 31, 2017.
“(4)
ELECTION.— A partnership may elect (at such time and in such
form and manner as the Secretary of the Treasury may prescribe) for
the amendments made by this section (other than the election under
section 6221(b) of such Code (as added by this Act)) to apply to any
return of the partnership filed for partnership taxable years beginning
after the date of the enactment of this Act [Enacted: Nov. 2, 2015]
and before January 1, 2018.”
EFFECTIVE DATE OF 2007 AMENDMENT
Amendment by Section 8246(a)(1)(E) of Pub. L. 110-28 effective for returns
prepared after the date of the enactment of this Act [Enacted: May
25, 2007].
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Section 3106(b)(3) of Pub. L. 105-206 effective on the
date of enactment [enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1237(c)(2) of Pub. L. 105-34 effective as if included
in the amendments made by section 402 of the Tax Equity and Fiscal
Responsibility Act of 1982.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendments by Sec. 1702 of Pub.
L. 104-188 as if included in the provision of P.L. 101-508
to which it relates.
Section 1002(d) of Pub.
L. 104-168 provided that: “The amendments made by
this section shall apply to summonses issued after the date of the
enactment of this Act [July 30, 1996].
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11311(b) of Pub.
L. 101-508 provided that: ‘The amendment made by
subsection (a) (amending this section) shall apply to any tax (whether
imposed before, on, or after the date of the enactment of this Act
(Nov. 5, 1990)) if the period prescribed by section
6501 of the Internal Revenue Code of 1986 for the assessment
of such tax (determined with regard to extensions) has not expired
on such date of the (sic) enactment.'
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub.
L. 100-203 applicable to taxable years beginning
after Dec. 22, 1987, see section 10712(d) of Pub. L. 100-203, set out as an Effective
Date note under section 4955 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1235(d) of Pub. L. 99-514 applicable to taxable
years of foreign corporations beginning after Dec. 31, 1986, see section
1235(h) of Pub. L. 99-514,
set out as an Effective Date note under section 1291 of this title.
Amendment by section 1875(d)(2)(B)(ii) of Pub. L. 99-514 effective as if included
in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see section 1875(d)(2)(C)
of Pub. L. 99-514,
set out as a note under section 6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub.
L. 98-369 applicable to taxable events occurring
after Dec. 31, 1984, see section 305(c) of Pub. L. 98-369, set out as an Effective
Date note under section 4962 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub.
L. 97-34 applicable to estates of decedents dying
after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34, set out as a note under
section 6166 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to any
first tier tax and to any second tier tax, see section 2(d) of Pub. L. 96-596, set out as an Effective
Date note under section 4961 of this title.
Amendment by Pub.
L. 96-589 effective Oct. 1, 1979, but not applicable
to proceedings under Title 11, Bankruptcy, commenced before Oct. 1,
1979, see section 7(e) of Pub. L. 96-589,
set out as a note under section 108 of this title.
Amendment by Pub.
L. 96-222 effective as if included in the provisions
of the Black Lung Benefits Revenue Act of 1977, Pub. L. 95-227, see section 108(b)(4)
of Pub. L. 96-222,
set out as a note under section 192 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub.
L. 95-600 applicable with respect to determinations
(as defined in section 860(e) of this title) after Nov. 6, 1978, see
section 362(e) of Pub. L. 95-600,
set out as an Effective Date note under section 860 of this title.
Amendment by Pub.
L. 95-227 applicable with respect to contributions,
acts, and expenditures made after Dec. 31, 1977, in and for taxable
years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective
Date note under section 192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENTS
Amendment by section 1203(h)(1) of Pub. L. 94-455 applicable to documents
prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94-455, set out as a note
under section 7701 of this title.
For effective date of amendment by section 1601(f)(2)
of Pub. L. 94-455,
see section 1608(a) of Pub. L. 94-455,
set out as a note under section 857 of this title.
Amendment by section 1902(b)(2)(A) of Pub. L. 94-455 applicable in the
case of estates of decedents dying after Oct. 4, 1976, see section
1902(c)(1) of Pub. L. 94-455,
set out as a note under section 2011 of this title.
Amendment by section 2004(c)(4) of Pub. L. 94-455 applicable to estates
of decedents dying after Dec. 31, 1976, see section 2004(g) of Pub. L. 94-455, set out as a note
under section 6166 of this title.
Amendment by Pub.
L. 94-452 effective Oct. 1, 1977, see section 3(e)
of Pub. L. 94-452,
set out as a note under section 6151 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 AMENDMENTS
Amendment by Pub.
L. 89-719 applicable after Nov. 2, 1966, regardless
of when title or lien of United States arose or when lien or interest
of another person was acquired, except in a case in which a lien or
title derived from enforcement of a lien held by United States has
been enforced by a civil action or suit which has become final by
judgment, sale, or agreement before Nov. 2, 1966, or in a case in
which the amendment would impair a priority held by any person other
than United States holding a lien or interest prior to Nov. 2, 1966,
operate to increase liability of such person, or shorten the time
for bringing suit with respect to transactions occurring before Nov.
2, 1966, see section 114(a)-(e) of Pub.
L. 89-719, set out as a note under section 6323 of
this title.
Amendment by Pub.
L. 89-384 applicable with respect to amounts received
after Dec. 31, 1964, in respect of foreign expropriation losses (as
defined in section 1351(b) of this title) sustained after Dec. 31,
1958, see section 2 of Pub. L. 89-384,
set out as an Effective Date note under section 1351 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
For effective date of amendment by Pub. L. 85-866, see section 206(f)
of Pub. L. 85-866,
set out as a note under section 6161 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 6, 1956, applicable in the
case of decedents dying after Aug. 16, 1954, see section 3 of act
Aug. 6, 1956, set out as a note set out under section 2055 of this
title.
SAVINGS PROVISION
For provisions that nothing in amendment by section
11801(c)(20)(A) of Pub. L. 101-508 be
construed to affect treatment of certain transactions occurring, property
acquired, or items of income, loss, deduction, or credit taken into
account prior to Nov. 5, 1990, for purposes of determining liability
for tax for periods ending after Nov. 5, 1990, see section 11821(b)
of Pub. L. 101-508,
set out as a note under section 29 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1,
1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177)
or title XVIII (Sec. 1800-1899A) of Pub.
L. 99-514 require an amendment to any plan, such
plan amendment shall not be required to be made before the first plan
year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out
as a note under section 401 of this title.
APPLICATION OF PRIOR AMENDMENTS
Section 2(a)(4)(F) of Pub.
L. 96-596, as amended by Pub.
L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095,
provided that: ‘The amendments made by sections 1203(h)(1) and 1601(f)(2)
of the Tax Reform Act of 1976 (Pub.
L. 94-455), and the amendment made by section 362(d)(5)
of the Revenue Act of 1978 (Pub. L.
95-600), shall be deemed to be amendments to section 6503(i) of the Internal Revenue Code of
1986 (formerly I.R.C. 1954,
subsec. (j), as redesignated by section 6(a) of Pub. L. 96-589) (as redesignated
by subparagraph (E) (redesignating subsec. (j) as (i))).'
