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Internal Revenue Code, § 6504. Cross References

For limitation period in case of—
I.R.C. § 6504(1)
Adjustments to accrued foreign taxes, see section 905(c).
I.R.C. § 6504(2)
Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).
I.R.C. § 6504(3)
Involuntary conversion of property, see section 1033(a)(2)(C) and (D).
I.R.C. § 6504(4)
Application by fiduciary for discharge from personal liability for estate tax, see section 2204.
I.R.C. § 6504(5)
Insolvent banks and trust companies, see section 7507.
I.R.C. § 6504(6)
Service in a combat zone, etc., see section 7508.
I.R.C. § 6504(7)
Claims against transferees and fiduciaries, see chapter 71.
I.R.C. § 6504(8)
Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.
I.R.C. § 6504(9)
Assessment and collection of interest, see section 6601(g).
I.R.C. § 6504(10)
Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).
I.R.C. § 6504(11)
Editor's Note: Pub. L. 114-74, Sec. 1101(f)(5), struck par. (11), effective for returns filed for partnership taxable years beginning after December 31, 2017; however, Act Sec. 1101(g)(4) provides that partnerships may elect the amendments made by Act Sec. 1101 (other than the election under Code Sec. 6221(b)) to apply to any return of the partnership filed for partnership taxable years beginning after Nov. 2, 2015, and before Jan. 1, 2018.
Assessments of tax attributable to partnership items, see section 6229.
(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, 208(e)(5), 70 Stat. 397; Sept. 2, 1958, Pub. L. 85-866, title I, 84(b), 72 Stat. 1664; Feb. 26, 1964, Pub. L. 88-272, title I, 112(d)(2), 78 Stat. 24; Dec. 30, 1969, Pub. L. 91-172, title II, 213(c)(3), 83 Stat. 572; Dec. 31, 1970, Pub. L. 91-614, title I, 101(d)(2), 84 Stat. 1837; Jan. 3, 1975, Pub. L. 93-625, 7(d)(4), 88 Stat. 2115; Oct. 4, 1976, Pub. L. 94-455, title XII, 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), 90 Stat. 1694, 1800, 1802, 1803, 1829; May 23, 1977, Pub. L. 95-30, title I, 101(d)(16), 91 Stat. 134; Nov. 6, 1978, Pub. L. 95-600, title IV, 405(c)(6), title VII, 703(j)(10), 92 Stat. 2871, 2942; Nov. 9, 1978, Pub. L. 95-618, title II, 233(b)(2)(D), 92 Stat. 3191; Sept. 3, 1982, Pub. L. 97-248, title IV, 402(c)(6), 96 Stat. 667; Jan. 6, 1983, Pub. L. 97-424, title V, 515(b)(10), 96 Stat. 2182; Oct. 22, 1986, Pub. L. 99-514, title I, 104(b)(18), 100 Stat. 2106 ;Pub. L. 105-34, title III, Sec. 312(d)(13), Aug. 5, 1997, 111 Stat 788; Pub. L. 114-74, title XI, Sec. 1101(f)(5), Nov. 2, 2015.)
BACKGROUND NOTES
AMENDMENTS
2015 - Pub. L. 114-74, Sec. 1101(f)(5), struck par. (11). Before being struck, it read as follows:
“(11) Assessments of tax attributable to partnership items, see section 6229.”
1997--Par. (4). Pub. L. 105-34, Sec. 312(d)(13), struck par. (4). Prior to being repealed it read as follows:
“(4) Gain upon sale or exchange of principal residence, see section 1034(j).”
Pars. (5) - (12). Pub. L. 105-34, Sec. 312(d)(13), redesignated pars. (5) - (12) as pars. (4) - (11), respectively.
1986--Par. (2). Pub. L. 99-514 amended par. (2) generally, substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”.
1983--Par. (9). Pub. L. 97-424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”.
1982--Par. (12). Pub. L. 97-248 added par. (12).
1978--Par. (4). Pub. L. 95-600, 405(c)(6), substituted “principal residence” for “residence”.
Par. (9). Pub. L. 95-618 substituted “used for certain nontaxable purposes" for “not used in highway motor vehicles”.
1977--Par. (2). Pub. L. 95-30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)" for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”.
1976--Par. (1). Pub. L. 94-455, 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.
Par. (2). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1).
Par. (3). Pub. L. 94-455, 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2).
Par. (4). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3).
Par. (5). Pub. L. 94-455, 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).
Par. (6). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (10) as (6).
Pub. L. 94-455, 1901(b)(37)(D), as amended by Pub. L. 95-600, 703(j)(10), struck out par. (6), which referred to section 1335 for war loss recoveries where the prior benefit rule was elected.
Par. (7). Pub. L. 94-455, 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out.
Par. (8). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (12) as (8).
Par. (9). Pub. L. 94-455, 1906(a)(32)(A), (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5).
Par. (10). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6).
Par. (11). Pub. L. 94-455, 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).
Par. (12). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (12) as (8).
Par. (13). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (13) as (9).
Par. (14). Pub. L. 94-455, 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421.
Par. (15). Pub. L. 94-455, 1906(a)(32)(B), redesignated par. (15) as (10).
1975--Par. (15). Pub. L. 93-625 substituted reference to section 6601(g) for 6601(h).
1970--Par. (9). Pub. L. 91-614 substituted “fiduciary" for “executor”.
1969--Par. (8). Pub. L. 91-172 struck out par. (8).
1964--Par. (3). Pub. L. 88-272 substituted “with respect to the” for “to take”.
1958--Par. (15). Pub. L. 85-866 added par. (15).
1956--Par. (13). Act. Apr. 2, 1956, added par. (13).
Par. (14). Act June 29, 1956, added par. (14).
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 1997 AMENDMENTS
Amendments by Sec. 312(d)(13) of Pub. L. 105-34 applicable to sales and exchanges after May 6, 1997. Sec. 312(d)[e] of Pub. L. 105-34 provided special rules which are set out in section 121 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a note under section 34 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note under section 6221 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-618 effective on the first day of the first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note under section 34 of this title.
Amendment by section 405(c)(6) of Pub. L. 95-600 applicable to sales and exchanges of residences after July 26, 1978, in taxable years ending after such date, see section 405(d) of Pub. L. 95-600, set out as a note under section 1034 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1203(h)(2) 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.
Amendment by section 1901(b)(31)(D), (36)(C), (37)(D), (39)(B) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title.
Amendment by section 1906(a)(32) of Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 93-625 effective July 1, 1975, and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Pub. L. 93-625, set out as an Effective Date note under section 6621 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614, set out as a note under section 2032 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 213(d) of Pub. L. 91-172, set out as an Effective Date note under section 183 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.