United States Code

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 39 of this title.

EFFECTIVE Date of 1976 AMENDMENT Amendment of subsecs. (a)(3), (4) by section 1206(c)(2) of Pub. L. 94-455 applicable with respect to returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L. 94-455, set out as a note under section 6213 of this title.

Amendment of subsec. (d) by section 1307(d)(2)(D) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455, set out as a note under section 501 of this title.

EFFECTIVE DATE OF 1975 AMENDMENT Amendment by Pub. L. 94-12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, set out as a note under section 43 of this title.

EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (h) 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 1970 AMENDMENT

Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1969 AmendmenTS 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. Amendment by Pub. L. 91-53 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-53, set out as an Effective Date note under section 6157 of this title.

EFFECTIVE DATE OF 1965 Amendment

Subsec. (a)(4) 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.

CROSS REFERENCES

Application of laws relating to assessment, see section 7851 of this title.

Assessment of—

Penalties, see section 6659 of this title.

Transferees, see section 6901 et seq. of this title. Collection after assessment, see section 6502 of this

title.

False or no return, collection without assessment, see section 6501 of this title.

Limitation on assessment, see section 6501 of this

title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 73, 5007, 6213 of this title.

§ 6202. Establishment by regulations of mode or time of assessment

If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out "or his delegate” following "Secretary".

CROSS REFERENCES

Rules and regulations for collection of taxes, see section 7805 of this title.

§ 6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Pub. L. 94-455 struck out “or his delegate" following "Secretary" wherever appearing.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 6303 of this title.

§ 6204. Supplemental assessments

(a) General rule

The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.

(b) Restrictions on assessment

For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Sept. 2, 1974, Pub. L. 93-406, title II, § 1016(a)(27), 88 Stat. 932; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834.)

AMENDMENTS

1976-Subsec. (a). Pub. L. 94-455 struck out "or his delegate" following "Secretary".

1974-Subsec. (b). Pub. L. 93-406 substituted "gift, and certain excise taxes" for "and gift taxes”.

EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (h) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, and, 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.

§ 6205. Special rules applicable to certain employment

taxes

(a) Adjustment of tax

(1) General rule

If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe. (2) United States as employer

For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer.

(3) Guam or American Samoa as employer

For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer.

(4) District of Columbia as employer

For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a return pursuant to section 3125 shall be deemed a separate employer.

(b) Underpayments

If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 768; Sept. 13, 1960, Pub. L. 86-778, title I, § 103(r)(1), 74 Stat. 940; July 30, 1965, Pub. L. 89-97, title III, § 317(d), 79 Stat. 389; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(a)(13), (b)(13)(A), 90 Stat. 1825, 1834.)

AMENDMENTS

1976-Subsec. (a)(1). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (a)(4). Pub. L. 94-455. 1906(a)(13), substituted "Mayor of the District of Columbia and each agent

designated by him" for "Commissioners of the District of Columbia and each agent designated by them" following "owned thereby, the".

Subsec. (b). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". 1965-Subsec. (a)(4). Pub. L. 89-97 added par. (4). 1960-Subsec. (a)(3). Pub. L. 86-778 added par. (3).

EFFECTIVE DATE OF 1976 AMENDMENT

Amendment of subsec. (a)(4) by section 1906(a)(13) 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 1965 Amendment

Amendment by section 317 of Pub. L. 89-97 applicable with respect to services performed after the quarter ending September 30, 1965, and after the quarter in which the Secretary of the Treasury receives a certification from the Commissioners of the District of Columbia expressing their desire to have the insurance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees coming under the provisions of such amendments, see section 317(g) of Pub. L. 89-97, set out as a note under section 410 of Title 42.

EFFECTIVE DATE OF 1960 AmendmenT

Subsec. (a)(3) of this section applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6601, 6653 of this title.

§ 6206. Special rules applicable to excessive claims under sections 6420, 6421, and 6427

Any portion of a payment made under section 6420, 6421, or 6427 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to payments under sections 6420 and 6421), or 4041 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed

for the filing of the claim under section 6420, 6421, or 6427, as the case may be.

(Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90, and amended June 29, 1956, ch. 462, title II, § 208(d)(1), 70 Stat. 396; June 21, 1965, Pub. L. 89-44, title II, § 202(c)(2)(A), 79 Stat. 139; May 21, 1970, Pub. L. 91-258, title II, § 207(d)(3), 84 Stat. 248; Jan. 6, 1983, Pub. L. 97-424, title V, § 515(b)(3)(A), 96 Stat. 2181.)

PRIOR PROVISIONS

A prior section 6206 was renumbered 6207.

AMENDMENTS

1983-Pub. L. 97-424 in catchline struck out reference to section 6424, and in text struck out “4091 (with respect to payments under section 6424)," after "6421),", and "6424," wherever appearing.

1970-Pub. L. 91-258 included reference to section 6427 in the catchline, included reference to section 6427 in first and second sentences, and substituted "by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)" for "by section 4081 (or, in the case of lubricating oil, by section 4091)", in first sentence, respectively.

1965-Pub. L. 89-44 struck out "6420 and 6421" wherever it appeared in the heading and in the text and substituted therefor "6420, 6421, and 6424" and inserted "(or, in the case of lubricating oil, by section 4091)" after “4081" in the text.

1956-Act June 29, 1956, in the catchline and section, included excessive claims under section 6421.

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 39 of this title.

EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89-44, set out as a note under section 4061 of this title.

EFFECTIVE DATE OF 1956 AMENDMENT Amendment of this section 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.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6504, 6675 of this title.

§ 6207. Cross references

(1) For prohibition of suits to restrain assessment of any tax, see section 7421.

(2) For prohibition of assessment of taxes against insolvent banks, see section 7507.

(3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342. (4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

(5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

(6) For period of limitation upon assessment, see chapter 66.

(Aug. 16, 1954, ch. 736, 68A Stat. 769, § 6206; renumbered § 6207, Apr. 2, 1956, ch. 160, § 4(b)(1),

70 Stat. 90; amended Sept. 2, 1958, Pub. L. 85-859, title II, § 204(2), (3), 72 Stat. 1428; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1906(a)(14), 90 Stat. 1825.)

AMENDMENTS

1976-Par. (7). Pub. L. 94-455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of 1930.

1958-Par. (4). Pub. L. 85-859, § 204(2), substituted "with respect to taxes required to be paid by chapter 52, see section 5703" for "in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)".

Pars. (6) and (7). Pub. L. 85-859, § 204(3), redesignated pars. (8) and (9) as (6) and (7) respectively and struck out former pars. (6) and (7) which contained cross references relating to assessments in case of certain spirits subject to excessive leakage, and to assessment of deficiencies in production of distilled spirits.

(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 I credit under section 31, without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451, and without regard to any credits resulting from the collection of amounts assessed under section 6851 (relating to termination assessments).

(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, 44, or 45 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made.

(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.

(4) The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit under section 39, 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).

(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. (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.)

AMENDMENTS

1980-Subsec. (a). Pub. L. 96-223, § 101(f)(1)(A), (2), added references to chapter 45 in the provisions preceding par. (1).

Subsec. (b)(2). Pub. L. 96-223, § 101(f)(1)(B), added 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" following "taxes imposed by" and "chapter 41, 42, 43, or 44" for "chapter 42 or 43" following "A or B, or".

Subsec. (b)(1). Pub. L. 94-455, § 1204(c)(4), struck out "and" following "31" and added “, and without regard to any credits resulting from the collection of amounts

assessed under section 6851 (relating to termination assessments)" following "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" following "A or B or".

Subsec. (b)(3). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". 1974-Subsec. (a). Pub. L. 93-406, § 1016(a)(9)(A), inserted reference in the provisions preceding par. (1) to taxes imposed by chapter 43.

Subsec. (b)(2). Pub. L. 93-406, § 1016(a)(9)(B), inserted reference to the 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 1980 AMENDMENT

Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as an Effective Date note under section 4986 of this title.

EFFECTIVE DATE OF 1976 Amendment

Amendment of subsec. (b)(1) by section 1204(c)(4) of Pub. L. 94-455 applicable to action taken under sections 6851, 6861, and 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 by Pub. L. 94-528, § 2(a), Oct. 17, 1976, 90 Stat. 2483, set out as a note under section 6851 of this title.

Amendment of subsecs (a) and (b) by section 1307(d)(2)(E), (F) 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 of subsecs. (a) and (b) by section 1605(b)(4)(A), (B), (C) 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 1969 AMENDMENT Amendment by section 101(f)(1), (j)(39) of Pub. L. 97-172 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 of subsec. (b)(1) 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

Subsec. (b)(4) 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.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 1314, 1481, 6213, 6503, 6601, 6653, 6662, 6861 of this title.

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§ 6212. Notice of deficiency (a) In general

If the Secretary determines that there is a deficiency in respect of any tax imposed by subtitles A or B or chapter 41, 42, 43, 44, or 45 he is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail.

(b) Address for notice of deficiency

(1) Income and gift taxes and certain excise taxes In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, chapter 44, or chapter 45 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, chapter 44, chapter 45, and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence.

(2) Joint income tax return

In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a single joint notice, except that if the Secretary has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint notice shall be sent by certified mail or registered mail to each spouse at his last known address.

(3) Estate tax

In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 11, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for purposes of chapter 11 and of this chapter. (c) Further deficiency letters restricted

(1) General rule

If the Secretary has mailed to the taxpayer a notice of deficiency as provided in subsection (a), and the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a), the Secretary shall have no right to determine any additional deficiency of income tax for the same taxable year, of gift tax for the same calendar year, of estate tax in respect of the taxable estate of the same decedent, of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable year, of chapter 44 tax for the same taxable year, of section 4940 tax for the same taxable year, of chapter 42 tax, (other than under section 4940) with respect to any act (or failure to act) to which such petition relates, or of chapter 45 tax for the same taxable period, except in the case of fraud, and except as provided in section 6214(a) (relating to assertion of greater deficiencies before the Tax Court), in section 6213(b)(1) (relating to mathematical or clerical errors), in section

6851 (relating to termination assessments), or in section 6861(c) (relating to the making of jeopardy assessments).

(2) Cross references

For assessment as a deficiency notwithstanding the prohibition of further deficiency letters, in the case of

(A) Deficiency attributable to change of treatment with respect to itemized deductions and zero bracket amount, see section 63(g)(5).

(B) Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D).

((D) Repealed. Pub. L. 94-455, title XIX. § 1901(b)(37)(C), Oct. 4, 1976, 90 Stat. 1803]

(E) Deficiency attributable to activities not engaged in for profit, see section 183(e)(4).

For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code.

(Aug. 16, 1954, ch. 736, 68A Stat. 770; Sept. 2, 1958, Pub. L. 85-866, title I, §§ 76, 89(b), 72 Stat. 1661, 1665; Feb. 26, 1964, Pub. L. 88-272, title I, § 112(d)(1), 78 Stat. 24; Dec. 30, 1969, Pub. L. 91-172, title I, § 101(f)(2), (j)(40), (41), 83 Stat. 524, 530; Dec. 31, 1970, Pub. L. 91-614, title I, § 102(d)(5), 84 Stat. 1842; Sept. 2, 1974, Pub. L. 93-406, title II, § 1016(a)(10), 88 Stat. 930; Oct. 4, 1976, Pub. L. 94-455, title II, § 214(b), title XII, §§ 1204(c)(5), 1206(c)(3), title XIII, § 1307(d)(2)(F)(ii), (G), title XVI, § 1605(b)(5), title XIX, §§ 1901(b)(31)(C), (37)(C), 1906(b)(13)(A), 90 Stat. 1549, 1698, 1728, 1754, 1755, 1800, 1803, 1834; May 23, 1977, Pub. L. 95-30, title I, § 101(d)(15), 91 Stat. 134; Nov. 6, 1978, Pub. L. 95-600, title IV, § 405(c)(5), title VII, § 701(t)(3)(C), 92 Stat. 2871, 2912; Apr. 2, 1980, Pub. L. 96-223, title I, § 101(f)(1)(C), (4), (5), 94 Stat. 252, 253; Dec. 24, 1980, Pub. L. 96-589, § 6(d)(2), 94 Stat. 3408; Aug. 13, 1981, Pub. L. 97-34, title IV, § 442(d)(4), 95 Stat. 323.)

AMENDMENTS

1981-Subsec. (c)(1). Pub. L. 97-34 substituted "calendar year" for "calendar quarter”.

1980-Subsec. (a). Pub. L. 96-223, § 101(f)(1)(C), added reference to chapter 45.

Subsec. (b)(1). Pub. L. 96-223, § 101(f)(4), substituted "and certain excise taxes" for "taxes imposed by chapter 42" in the catchline and added references to chapter 45 in two places in the text.

Subsec. (c)(1). Pub. L. 96-223, § 101(f)(5), substituted "of chapter 42 tax" for "or of chapter 42 tax" and added", or of chapter 45 tax for the same taxable period" following "to which such petition relates".

Subsec. (c)(2). Pub. L. 96-589 added cross reference to section 505(a) of title 11 for provisions allowing determination of tax in title 11 cases.

1978 Subsec. (c)(1). Pub. L. 95-600, § 701(t)(3)(C), substituted "same taxable year" for "same taxable years" in two places.

Subsec. (c)(2)(C). Pub. L. 95-600, § 405(c)(5), substituted "principal residence" for "personal residence". 1977-Subsec. (c)(2)(A). Pub. L. 95-30 substituted "change of treatment with respect to itemized deductions and zero bracket amount, see section 63(g)(5)" for "change of election with respect to the standard deduction where taxpayer and his spouse made separate returns, see section 144(b)".

1976-Subsec. (a). Pub. L. 94-455, §§ 1307(d)(2)(F)(ii), 1605(b)(5)(A), 1906(b)(13)(A), struck out "or his delegate" following "Secretary", and substituted "chapter 41, 42, 43, or 44" for "chapter 42 or 43".

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