26 U.S.C. § 6216 | Cross references

(1)

For procedures relating to receivership proceedings, see subchapter B of chapter 70.

(2)

For procedures relating to jeopardy assessments, see subchapter A of chapter 70.

(3)

For procedures relating to claims against transferees and fiduciaries, see chapter 71.

(4)

For procedures relating to partnership items, see subchapter C.

Aug. 16, 1954, ch. 736 68A Stat. 773 Pub. L. 96–589, § 6(i)(9)Dec. 24, 198094 Stat. 3411 Pub. L. 97–248, title IV, § 402(c)(3)Sept. 3, 198296 Stat. 667(, ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 97–2481982—Par. (4). added par. (4).

Pub. L. 96–5891980—Par. (1). struck out reference to bankruptcy proceedings.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Pub. L. 97–248Sept. 3, 1982Sept. 3, 1982Pub. L. 97–248 section 702 of this titleAmendment by applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , 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 , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–589Oct. 1, 1979Oct. 1, 1979section 7(e) of Pub. L. 96–589 section 108 of this titleAmendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .