26 U.S.C. § 6501 | Limitations on assessment and collection

(a)

General rule

Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp, at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. For purposes of this chapter, the term “return” means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).

(b)

Time return deemed filed

(1)

Early return

For purposes of this section, a return of tax imposed by this title, except tax imposed by chapter 3, 4, 21, or 24, filed before the last day prescribed by law or by regulations promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.

(2)

Return of certain employment and withholding taxes

For purposes of this section, if a return of tax imposed by chapter 3, 4, 21, or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such calendar year.

(3)

Return executed by Secretary

Notwithstanding the provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary pursuant to the authority conferred by such section shall not start the running of the period of limitations on assessment and collection.

(4)

Return of excise taxes

For purposes of this section, the filing of a return for a specified period on which an entry has been made with respect to a tax imposed under a provision of subtitle D (including a return on which an entry has been made showing no liability for such tax for such period) shall constitute the filing of a return of all amounts of such tax which, if properly paid, would be required to be reported on such return for such period.

(c)

Exceptions

(1)

False return

In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.

(2)

Willful attempt to evade tax

In case of a willful attempt in any manner to defeat or evade tax imposed by this title (other than tax imposed by subtitle A or B), the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

(3)

No return

In the case of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

(4)

Extension by agreement

(A)

In general

Where, before the expiration of the time prescribed for the assessment of any tax imposed by this title, except the estate tax provided in chapter 11, both the Secretary and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

(B)

Notice to taxpayer of right to refuse or limit extension

The Secretary shall notify the taxpayer of the taxpayer’s right to refuse to extend the period of limitations, or to limit such extension to particular issues or to a particular period of time, on each occasion when the taxpayer is requested to provide such consent.

(5)

Tax resulting from changes in certain income tax or estate tax credits

For special rules applicable in cases where the adjustment of certain taxes allowed as a credit against income taxes or estate taxes results in additional tax, see section 905(c) (relating to the foreign tax credit for income tax purposes) and section 2016 (relating to taxes of foreign countries, States, etc., claimed as credit against estate taxes).

(6)

Termination of private foundation status

In the case of a tax on termination of private foundation status under section 507, such tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

(7)

Special rule for certain amended returns

Where, within the 60-day period ending on the day on which the time prescribed in this section for the assessment of any tax imposed by subtitle A for any taxable year would otherwise expire, the Secretary receives a written document signed by the taxpayer showing that the taxpayer owes an additional amount of such tax for such taxable year, the period for the assessment of such additional amount shall not expire before the day 60 days after the day on which the Secretary receives such document.

(8)

Failure to notify Secretary of certain foreign transfers

(A)

In general

In the case of any information which is required to be reported to the Secretary pursuant to an election under section 1295(b) or under section 1298(f), 6038, 6038A, 6038B, 6038D, 6046, 6046A, or 6048, the time for assessment of any tax imposed by this title with respect to any tax return, event, or period to which such information relates shall not expire before the date which is 3 years after the date on which the Secretary is furnished the information required to be reported under such section.

(B)

Application to failures due to reasonable cause

If the failure to furnish the information referred to in subparagraph (A) is due to reasonable cause and not willful neglect, subparagraph (A) shall apply only to the item or items related to such failure.

(9)

Gift tax on certain gifts not shown on return

If any gift of property the value of which (or any increase in taxable gifts required under section 2701(d) which) is required to be shown on a return of tax imposed by chapter 12 (without regard to section 2503(b)), and is not shown on such return, any tax imposed by chapter 12 on such gift may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. The preceding sentence shall not apply to any item which is disclosed in such return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature of such item.

(10)

Listed transactions

If a taxpayer fails to include on any return or statement for any taxable year any information with respect to a listed transaction (as defined in section 6707A(c)(2)) which is required under section 6011 to be included with such return or statement, the time for assessment of any tax imposed by this title with respect to such transaction shall not expire before the date which is 1 year after the earlier of—

(A)

the date on which the Secretary is furnished the information so required, or

(B)

the date that a material advisor meets the requirements of section 6112 with respect to a request by the Secretary under section 6112(b) relating to such transaction with respect to such taxpayer.

(11)

Certain orders of criminal restitution

In the case of any amount described in section 6201(a)(4), such amount may be assessed, or a proceeding in court for the collection of such amount may be begun without assessment, at any time.

(12)

Certain taxes attributable to partnership adjustments

In the case of any partnership adjustment determined under subchapter C of chapter 63, the period for assessment of any tax imposed under chapter 2 or 2A which is attributable to such adjustment shall not expire before the date that is 1 year after—

(A)

in the case of an adjustment pursuant to the decision of a court in a proceeding brought under section 6234, such decision becomes final, or

(B)

in any other case, 90 days after the date on which the notice of the final partnership adjustment is mailed under section 6231.

(d)

Request for prompt assessment

Except as otherwise provided in subsection (c), (e), or (f), in the case of any tax (other than the tax imposed by chapter 11 of subtitle B, relating to estate taxes) for which return is required in the case of a decedent, or by his estate during the period of administration, or by a corporation, the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within 18 months after written request therefor (filed after the return is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) by the executor, administrator, or other fiduciary representing the estate of such decedent, or by the corporation, but not after the expiration of 3 years after the return was filed. This subsection shall not apply in the case of a corporation unless—

(1)

(A)

such written request notifies the Secretary that the corporation contemplates dissolution at or before the expiration of such 18-month period, (B) the dissolution is in good faith begun before the expiration of such 18-month period, and (C) the dissolution is completed;

(2)

(A)

such written request notifies the Secretary that a dissolution has in good faith been begun, and (B) the dissolution is completed; or

(3)

a dissolution has been completed at the time such written request is made.

(e)

Substantial omission of items

Except as otherwise provided in subsection (c)—

(1)

Income taxes

In the case of any tax imposed by subtitle A—

(A)

General rule

If the taxpayer omits from gross income an amount properly includible therein and—

(i)

such amount is in excess of 25 percent of the amount of gross income stated in the return, or

(ii)

such amount—

(I)

is attributable to one or more assets with respect to which information is required to be reported under section 6038D (or would be so required if such section were applied without regard to the dollar threshold specified in subsection (a) thereof and without regard to any exceptions provided pursuant to subsection (h)(1) thereof), and

(II)

is in excess of $5,000,

the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time within 6 years after the return was filed.

(B)

Determination of gross income

For purposes of subparagraph (A)—

(i)

In the case of a trade or business, the term “gross income” means the total of the amounts received or accrued from the sale of goods or services (if such amounts are required to be shown on the return) prior to diminution by the cost of such sales or services;

(ii)

An understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission from gross income; and

(iii)

In determining the amount omitted from gross income (other than in the case of an overstatement of unrecovered cost or other basis), there shall not be taken into account any amount which is omitted from gross income stated in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature and amount of such item.

(C)

Constructive dividends

If the taxpayer omits from gross income an amount properly includible therein under section 951(a), the tax may be assessed, or a proceeding in court for the collection of such tax may be done without assessing, at any time within 6 years after the return was filed.

(2)

Estate and gift taxes

In the case of a return of estate tax under chapter 11 or a return of gift tax under chapter 12, if the taxpayer omits from the gross estate or from the total amount of the gifts made during the period for which the return was filed items includible in such gross estate or such total gifts, as the case may be, as exceed in amount 25 percent of the gross estate stated in the return or the total amount of gifts stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. In determining the items omitted from the gross estate or the total gifts, there shall not be taken into account any item which is omitted from the gross estate or from the total gifts stated in the return if such item is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature and amount of such item.

(3)

Excise taxes

In the case of a return of a tax imposed under a provision of subtitle D, if the return omits an amount of such tax properly includible thereon which exceeds 25 percent of the amount of such tax reported thereon, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return is filed. In determining the amount of tax omitted on a return, there shall not be taken into account any amount of tax imposed by chapter 41, 42, 43, or 44 which is omitted from the return if the transaction giving rise to such tax is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the existence and nature of such item.

(f)

Personal holding company tax

If a corporation which is a personal holding company for any taxable year fails to file with its return under chapter 1 for such year a schedule setting forth—

(1)

the items of gross income and adjusted ordinary gross income, described in section 543, received by the corporation during such year, and

(2)

the names and addresses of the individuals who owned, within the meaning of section 544 (relating to rules for determining stock ownership), at any time during the last half of such year more than 50 percent in value of the outstanding capital stock of the corporation,

the personal holding company tax for such year may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return for such year was filed.

(g)

Certain income tax returns of corporations

(1)

Trusts or partnerships

If a taxpayer determines in good faith that it is a trust or partnership and files a return as such under subtitle A, and if such taxpayer is thereafter held to be a corporation for the taxable year for which the return is filed, such return shall be deemed the return of the corporation for purposes of this section.

(2)

Exempt organizations

If a taxpayer determines in good faith that it is an exempt organization and files a return as such under section 6033, and if such taxpayer is thereafter held to be a taxable organization for the taxable year for which the return is filed, such return shall be deemed the return of the organization for purposes of this section.

(3)

DISC

If a corporation determines in good faith that it is a DISC (as defined in section 992(a)) and files a return as such under section 6011(c)(2) and if such corporation is thereafter held to be a corporation which is not a DISC for the taxable year for which the return is filed, such return shall be deemed the return of a corporation which is not a DISC for purposes of this section.

(h)

Net operating loss or capital loss carrybacks

In the case of a deficiency attributable to the application to the taxpayer of a net operating loss carryback or a capital loss carryback (including deficiencies which may be assessed pursuant to the provisions of section 6213(b)(3)), such deficiency may be assessed at any time before the expiration of the period within which a deficiency for the taxable year of the net operating loss or net capital loss which results in such carryback may be assessed.

(i)

Foreign tax carrybacks

In the case of a deficiency attributable to the application to the taxpayer of a carryback under section 904(c) (relating to carryback and carryover of excess foreign taxes) or under section 907(f) (relating to carryback and carryover of disallowed foreign oil and gas taxes), such deficiency may be assessed at any time before the expiration of one year after the expiration of the period within which a deficiency may be assessed for the taxable year of the excess taxes described in section 904(c) or 907(f) which result in such carryback.

(j)

Certain credit carrybacks

(1)

In general

In the case of a deficiency attributable to the application to the taxpayer of a credit carryback (including deficiencies which may be assessed pursuant to the provisions of section 6213(b)(3)), such deficiency may be assessed at any time before the expiration of the period within which a deficiency for the taxable year of the unused credit which results in such carryback may be assessed, or with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, at any time before the expiration of the period within which a deficiency for such subsequent taxable year may be assessed.

(2)

Credit carryback defined

For purposes of this subsection, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).

(k)

Tentative carryback adjustment assessment period

In a case where an amount has been applied, credited, or refunded under section 6411 (relating to tentative carryback and refund adjustments) by reason of a net operating loss carryback, a capital loss carryback, or a credit carryback (as defined in section 6511(d)(4)(C)) to a prior taxable year, the period described in subsection (a) of this section for assessing a deficiency for such prior taxable year shall be extended to include the period described in subsection (h) or (j), whichever is applicable; except that the amount which may be assessed solely by reason of this subsection shall not exceed the amount so applied, credited, or refunded under section 6411, reduced by any amount which may be assessed solely by reason of subsection (h) or (j), as the case may be.

(l)

Special rule for chapter 42 and similar taxes

(1)

In general

For purposes of any tax imposed by section 4912, by chapter 42 (other than section 4940), or by section 4975, the return referred to in this section shall be the return filed by the private foundation, plan, trust, or other organization (as the case may be) for the year in which the act (or failure to act) giving rise to liability for such tax occurred. For purposes of section 4940, such return is the return filed by the private foundation for the taxable year for which the tax is imposed.

(2)

Certain contributions to section 501(c)(3) organizations

In the case of a deficiency of tax of a private foundation making a contribution in the manner provided in section 4942(g)(3) (relating to certain contributions to section 501(c)(3) organizations) attributable to the failure of a section 501(c)(3) organization to make the distribution prescribed by section 4942(g)(3), such deficiency may be assessed at any time before the expiration of one year after the expiration of the period within which a deficiency may be assessed for the taxable year with respect to which the contribution was made.

(3)

Certain set-asides described in section 4942(g)(2)

In the case of a deficiency attributable to the failure of an amount set aside by a private foundation for a specific project to be treated as a qualifying distribution under the provisions of section 4942(g)(2)(B)(ii), such deficiency may be assessed at any time before the expiration of 2 years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates.

(4)

Individual retirement plans

(A)

In general

For purposes of any tax imposed by section 4973 or 4974 in connection with an individual retirement plan, the return referred to in this section shall include the income tax return filed by the person on whom the tax under such section is imposed for the year in which the act (or failure to act) giving rise to the liability for such tax occurred.

(B)

Rule in case of individuals not required to file return

In the case of a person who is not required to file an income tax return for such year—

(i)

the return referred to in this section shall be the income tax return that such person would have been required to file but for the fact that such person was not required to file such return, and

(ii)

the 3-year period referred to in subsection (a) with respect to the return shall be deemed to begin on the date by which the return would have been required to be filed (excluding any extension thereof).

(C)

Period for assessment in case of income tax return

In any case in which the return with respect to a tax imposed by section 4973 is the individual’s income tax return for purposes of this section, subsection (a) shall be applied by substituting a 6-year period in lieu of the 3-year period otherwise referred to in such subsection.

(D)

Exception for certain acquisitions of property

In the case of any tax imposed by section 4973 that is attributable to acquiring property for less than fair market value, subparagraph (A) shall not apply.

(m)

Deficiencies attributable to election of certain credits

The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).

(n)

Assessable payment of employer shared responsibility

In the case of any assessable payment under section 4980H, the period for assessment shall expire at the end of the 6-year period beginning on the due date for filing the return under section 6056 (or, if later, the date such return was filed) for the calendar year with respect to which such payment is determined.

(o)

Material assistance from a prohibited foreign entity

In the case of a deficiency attributable to an error with respect to the determination under section 7701(a)(52) for any taxable year, such deficiency may be assessed at any time within 6 years after the return for such year was filed.

(p)

Cross reference

For period of limitations for assessment and collection in the case of a joint income return filed after separate returns have been filed, see section 6013(b)(3) and (4).

Aug. 16, 1954, ch. 736 68A Stat. 803 Pub. L. 85–859, title I, § 165(a)Sept. 2, 195872 Stat. 1313 Pub. L. 85–866, title ISept. 2, 195872 Stat. 1662 Pub. L. 86–69, § 3(g)June 25, 195973 Stat. 140 Pub. L. 86–780, § 3(c)Sept. 14, 196074 Stat. 1013 Pub. L. 87–794, title III, § 317(c)Oct. 11, 196276 Stat. 890 Pub. L. 87–834, § 2(e)(1)Oct. 16, 196276 Stat. 971 Pub. L. 87–858, § 3(b)(4)Oct. 23, 196276 Stat. 1137 Pub. L. 88–272, title II, § 225(k)(6)Feb. 26, 196478 Stat. 94 Pub. L. 88–571, § 3(b)Sept. 2, 196478 Stat. 857 Pub. L. 89–44, title VIII, § 810(a)June 21, 196579 Stat. 169 Pub. L. 89–721Nov. 2, 196680 Stat. 1150 Pub. L. 89–809, title I, § 105(f)(3)Nov. 13, 196680 Stat. 1568 Pub. L. 90–225, § 2(c)Dec. 27, 196781 Stat. 731 Pub. L. 91–172, title I, § 101(g)(1)Dec. 30, 196983 Stat. 525 Pub. L. 91–614, title I, § 102(d)(8)Dec. 31, 197084 Stat. 1842 Pub. L. 92–178, title V, § 504(c)Dec. 10, 197185 Stat. 551 Pub. L. 93–406, title II, § 1016(a)(14)Sept. 2, 197488 Stat. 930 Pub. L. 94–455, title XOct. 4, 197690 Stat. 1623 Pub. L. 95–30, title II, § 202(d)(4)(A)May 23, 197791 Stat. 149 Pub. L. 95–227, § 4(d)(4)Feb. 10, 197892 Stat. 23 Pub. L. 95–600, title II, § 212(a)Nov. 6, 197892 Stat. 2818 Pub. L. 95–628, § 8(c)(1)Nov. 10, 197892 Stat. 3631 Pub. L. 96–222, title IApr. 1, 198094 Stat. 208 Pub. L. 96–223, title I, § 101(g)(1)Apr. 2, 198094 Stat. 253 Pub. L. 97–248, title IV, § 402(c)(5)Sept. 3, 198296 Stat. 667 Pub. L. 98–369, div. A, title IJuly 18, 198498 Stat. 664 Pub. L. 99–514, title XVIIIOct. 22, 1986100 Stat. 2828 Pub. L. 100–203, title XDec. 22, 1987101 Stat. 1330–467 Pub. L. 100–418, title I, § 1941(b)(2)(H)Aug. 23, 1988102 Stat. 1323 Pub. L. 100–647, title I, § 1008(j)(1)Nov. 10, 1988102 Stat. 3445 Pub. L. 101–239, title VII, § 7814(e)(2)(E)Dec. 19, 1989103 Stat. 2414 Pub. L. 101–508, title XINov. 5, 1990104 Stat. 1388–485 Pub. L. 104–188, title IAug. 20, 1996110 Stat. 1870 Pub. L. 105–34, title V, § 506(b)Aug. 5, 1997111 Stat. 855 Pub. L. 105–206, title III, § 3461(b)July 22, 1998112 Stat. 764 Pub. L. 108–357, title IV, § 413(c)(28)Oct. 22, 2004118 Stat. 1509 Pub. L. 109–58, title XIIIAug. 8, 2005119 Stat. 1049 Pub. L. 109–135, title IV, § 403(y)Dec. 21, 2005119 Stat. 2629 Pub. L. 110–172, § 7(a)(2)(B)Dec. 29, 2007121 Stat. 2482 Pub. L. 110–343, div. B, title II, § 205(d)(3)Oct. 3, 2008122 Stat. 3839 Pub. L. 111–5, div. B, title IFeb. 17, 2009123 Stat. 328 Pub. L. 111–147, title VMar. 18, 2010124 Stat. 106 Pub. L. 111–226, title II, § 218(a)Aug. 10, 2010124 Stat. 2403 Pub. L. 111–237, § 3(b)(2)Aug. 16, 2010124 Stat. 2498 Pub. L. 113–295, div. A, title II, § 221(a)(2)(E)Dec. 19, 2014128 Stat. 4037 Pub. L. 114–27, title IV, § 407(e)June 29, 2015129 Stat. 382 Pub. L. 114–41, title II, § 2005(a)July 31, 2015129 Stat. 456 Pub. L. 114–74, title XI, § 1101(f)(3)Nov. 2, 2015129 Stat. 637 Pub. L. 115–97, title I, § 13403(d)(2)Dec. 22, 2017131 Stat. 2137 Pub. L. 115–141, div. U, title IIMar. 23, 2018132 Stat. 1172 Pub. L. 117–169, title I, § 13401(i)(5)Aug. 16, 2022136 Stat. 1961 Pub. L. 117–328, div. T, title III, § 313(a)Dec. 29, 2022136 Stat. 5348 Pub. L. 118–168, § 5(a)Dec. 23, 2024138 Stat. 2587 Pub. L. 119–21, title VII, § 70512(i)July 4, 2025139 Stat. 267 (, ; , , ; , §§ 80, 81, , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (b), , ; , §§ 2(f), 3(a), , , 1151; , , ; , , ; –(3), title V, § 512(e)(1), , , 639; , , ; , title VI, § 601(d)(1), (e)(2), , , 558, 560; , , ; , §§ 1031(b)(5), 1035(d)(3), title XIII, §§ 1302(b), 1307(d)(2)(F)(vi), title XIX, § 1906(b)(13)(A), title XXI, § 2107(g)(2)(A), , , 1633, 1714, 1728, 1834, 1904; , (5)(B), , , 151; , (5), , ; , title III, § 321(b)(2), title V, § 504(b)(3), title VII, §§ 701(t)(3)(A), 703(n), (p)(2), , , 2835, 2881, 2912, 2943, 2944; , , ; , §§ 102(a)(2)(A), 103(a)(6)(G)(x), , , 210; , , ; , , ; , §§ 131(d)(2), 163(b)(1), title II, § 211(b)(24), title III, § 314(a)(3), title IV, §§ 447(a), 474(r)(39), title VII, § 714(p)(2)(F), title VIII, § 801(d)(14), , , 697, 757, 787, 817, 846, 965, 997; , §§ 1810(g)(3), 1847(b)(12)–(14), , , 2857; , §§ 10712(c)(2), 10714(c), , , 1330–471; , , ; , title IV, § 4008(c)(2), , , 3653; , , ; , §§ 11511(c)(2), 11602(b), , , 1388–500; , §§ 1702(e)(3), 1703(n)(8), 1704(j)(4)(B), , , 1877, 1882; , title XI, § 1145(a), title XII, §§ 1239(e)(2), 1284(a), title XVI, § 1601(g)(2), , , 985, 1028, 1038, 1092; , title VI, §§ 6007(e)(2)(A), 6023(27), , , 809, 826; , title VIII, § 814(a), , , 1581; , §§ 1341(b)(4), 1342(b)(4), , , 1051; , , ; , , ; , title IV, § 402(d), , , 3854; , §§ 1141(b)(4), 1142(b)(7), , , 331; , §§ 501(c)(2), (3), 513(a)(1), (2)(A), (b), (c), , , 111, 112; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 201(b)(2), 205(b), title IV, § 401(a)(295), , , 1178, 1198; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

oPub. L. 119–21oo2025—Subsecs. (), (p). added subsec. () and redesignated former subsec. () as (p).

oPub. L. 118–168o2024—Subsecs. (n), (). added subsec. (n) and redesignated former subsec. (n) as ().

lPub. L. 117–3282022—Subsec. ()(4). added par. (4).

Pub. L. 117–169Subsec. (m). substituted “30D(f)(6)” for “30D(e)(4)”.

Pub. L. 115–141, § 205(b)2018—Subsec. (c)(4)(A). , struck out “in this section” after “time prescribed”.

Pub. L. 115–141, § 201(b)(2)Subsec. (c)(12). , added par. (12).

Pub. L. 115–141, § 401(a)(295)Subsec. (m). , substituted “any election under section 30B(h)(9), 30C(e)(4), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j)” for “any election under 30B(h)(9), 30C(e)(5), 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), 45S(h), or 51(j)”.

Pub. L. 115–972017—Subsec. (m). inserted “45S(h),” after “45H(g),”.

Pub. L. 114–41, § 2005(a)(1)2015—Subsec. (e)(1)(B)(ii). , added cl. (ii). Former cl. (ii) redesignated (iii).

Pub. L. 114–41Subsec. (e)(1)(B)(iii). redesignated cl. (ii) as (iii) and inserted “(other than in the case of an overstatement of unrecovered cost or other basis)” after “In determining the amount omitted from gross income”.

Pub. L. 114–27Subsec. (m). inserted “, 35(g)(11)” after “30D(e)(4)”.

Pub. L. 114–74Subsec. (n). substituted “Cross reference” for “Cross references” in heading, struck out par. (1) designation before “For period of limitations”, and struck out pars. (2) and (3) which read as follows:

“(2) For extension of period in the case of partnership items (as defined in section 6231(a)(3)), see section 6229.

“(3) For declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return, see section 6234.”

Pub. L. 113–2952014—Subsec. (m). struck out “section 30(e)(6),” before “30B(h)(9),”.

Pub. L. 111–147, § 501(c)(2)2010—Subsec. (b)(1). , inserted “4,” after “chapter 3,”.

Pub. L. 111–147, § 501(c)(3)Subsec. (b)(2). , substituted “and withholding taxes” for “taxes and tax imposed by chapter 3” in heading and inserted “4,” after “chapter 3,” in text.

Pub. L. 111–226Subsec. (c)(8). designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

Pub. L. 111–147, § 513(b), (c), substituted “pursuant to an election under section 1295(b) or under section 1298(f), 6038, 6038A, 6038B, 6038D,” for “under section 6038, 6038A, 6038B,” and “tax return, event,” for “event”.

Pub. L. 111–237Subsec. (c)(11). added par. (11).

Pub. L. 111–147, § 513(a)(1)Subsec. (e)(1)(A). , added subpar. (A). Former subpar. (A) redesignated (B).

Pub. L. 111–147, § 513(a)(2)(A)Subsec. (e)(1)(B). , substituted “Determination of gross income” for “General rule” in heading and “For purposes of subparagraph (A)” for “If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph” in introductory provisions.

Pub. L. 111–147, § 513(a)(1), redesignated subpar. (A) as (B). Former subpar. (B) redesignated (C).

Pub. L. 111–147, § 513(a)(1)Subsec. (e)(1)(C). , redesignated subpar. (B) as (C).

Pub. L. 111–5, § 1142(b)(7)2009—Subsec. (m). , substituted “section 30(e)(6)” for “section 30(d)(4)”.

Pub. L. 111–5, § 1141(b)(4), which directed amendment of subsec. (m) by substituting “section 30D(e)(4)” for “section 30D(e)(9)”, was executed by substituting “30D(e)(4)” for “30D(e)(9)”, to reflect the probable intent of Congress.

Pub. L. 110–343, § 402(d)2008—Subsec. (i). , substituted “foreign oil and gas taxes” for “oil and gas extraction taxes”.

Pub. L. 110–343, § 205(d)(3)Subsec. (m). , inserted “30D(e)(9),” after “30C(e)(5),”.

Pub. L. 110–1722007—Subsec. (m). inserted “45H(g),” after “45C(d)(4),”.

Pub. L. 109–1352005—Subsec. (c)(10)(B). struck out “(as defined in section 6111)” after “material advisor”.

Pub. L. 109–58, § 1342(b)(4)Subsec. (m). , inserted “30C(e)(5),” after “30B(h)(9),”.

Pub. L. 109–58, § 1341(b)(4), inserted “30B(h)(9),” after “30(d)(4),”.

Pub. L. 108–357, § 814(a)2004—Subsec. (c)(10). , added par. (10).

Pub. L. 108–357, § 413(c)(28)Subsec. (e)(1)(B). , reenacted heading without change and amended text of subpar. (B) generally. Prior to amendment, text read as follows: “If the taxpayer omits from gross income an amount properly includible therein under section 551(b) (relating to the inclusion in the gross income of United States shareholders of their distributive shares of the undistributed foreign personal holding company income), the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed.”

Pub. L. 105–206, § 3461(b)1998—Subsec. (c)(4). , designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

Pub. L. 105–206, § 6007(e)(2)(A)Subsec. (c)(9). , struck out at end “The value of any item which is so disclosed may not be redetermined by the Secretary after the expiration of the period under subsection (a).”

Pub. L. 105–206, § 6023(27)Subsec. (m). , substituted “election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4), or 51(j) (or any” for “election under sections 30(d)(4), 40(f), 43, 45B, or 51(j) (or any”.

Pub. L. 105–34, § 1284(a)1997—Subsec. (a). , inserted at end “For purposes of this chapter, the term ‘return’ means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).”

Pub. L. 105–34, § 1145(a)Subsec. (c)(8). , amended heading and text of par. (8) generally. Prior to amendment, text read as follows: “In the case of any tax imposed on any exchange or distribution by reason of subsection (a), (d), or (e) of section 367, the time for assessment of such tax shall not expire before the date which is 3 years after the date on which the Secretary is notified of such exchange or distribution under section 6038B(a).”

Pub. L. 105–34, § 506(b)Subsec. (c)(9). , reenacted par. (9) heading without change and amended text of par. (9) generally. Prior to amendment, text read as follows: “If any gift of property the value of which is determined under section 2701 or 2702 (or any increase in taxable gifts required under section 2701(d)) is required to be shown on a return of tax imposed by chapter 12 (without regard to section 2503(b)), and is not shown on such return, any tax imposed by chapter 12 on such gift may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. The preceding sentence shall not apply to any item not shown as a gift on such return if such item is disclosed in such return, or in a statement attached to the return, in a manner adequate to apprise the Secretary of the nature of such item.”

Pub. L. 105–34, § 1601(g)(2)Pub. L. 104–188Subsec. (m). , provided that sections 1703(n)(8) and 1704(j)(4)(B) of shall be applied as if the reference in the directory language to the redesignation by section 1602 referred to the redesignation by section 1702. See 1996 Amendment note below.

Pub. L. 105–34, § 1239(e)(2)ooPub. L. 104–188, § 1702(e)(3)(A)Subsec. (n)(3). , which directed the addition of par. (3) to subsec. (), was executed by adding par. (3) to subsec. (n) to reflect the probable intent of Congress and the redesignation of subsec. () as (n) by . See 1996 Amendment note below.

Pub. L. 104–188, § 1704(j)(4)(B)1996—Subsec. (m). , substituted “sections 30(d)(4), 40(f)” for “section 40(f)”. See 1997 Amendment note above.

Pub. L. 104–188, § 1703(n)(8), substituted “45B, or 51(j)” for “or 51(j)”. See 1997 Amendment note above.

Pub. L. 104–188, § 1702(e)(3), redesignated subsec. (n) as (m) and substituted “section 40(f), 43, or 51(j)” for “section 40(f) or 51(j)”.

Pub. L. 104–188, § 1702(e)(3)(A), which directed in part that subsec. (m) relating to deficiency attributable to election under section 44B, be struck out, could not be executed because subsec. (m) was previously repealed. See 1990 and 1988 Amendment notes for subsec. (m) and 1984 Amendment note for subsec. (p), below.

oPub. L. 104–188, § 1702(e)(3)(A)oSubsecs. (n), (). , redesignated subsec. () as (n). Former subsec. (n) redesignated (m).

Pub. L. 101–508, § 11602(b)1990—Subsec. (c)(9). , added par. (9).

Pub. L. 101–508, § 11511(c)(2)Pub. L. 100–418, § 1941(b)(2)(H)Pub. L. 98–369, § 474(r)(39)Subsec. (m). , which directed the substitution of “43 or 44B” for “44B” wherever appearing in subsec. (m), could not be executed because subsec. (m) was repealed by , and did not contain the term “44B”. However, such term was contained in a prior subsec. (p) which was repealed by . See 1984 Amendment notes below.

Pub. L. 101–2391989—Subsec. (n). struck out “, 41(h),” after “section 40(f)”.

Pub. L. 100–4181988—Subsec. (m). struck out subsec. (m) relating to special rules for windfall profit tax.

Pub. L. 100–647, § 4008(c)(2)Subsec. (n). , substituted “, 41(h), or 51(j)” for “or 51(j)”.

oPub. L. 100–647, § 1008(j)(1)Subsec. ()(3). , struck out par. (3) which read as follows: “For extension of period in the case of certain contributions in aid of construction, see section 118(c).”

Pub. L. 100–203, § 10712(c)(2), substituted “plan, trust, or other organization” for “plan, or trust”.

Pub. L. 99–514, § 1810(g)(3)1986—Subsec. (c)(8). , substituted “exchange or distribution” for “exchange” in two places, and “subsection (a), (d), or (e)” for “subsection (a) or (d)”.

Pub. L. 99–514, § 1847(b)(12)section 163(b)(1) of Pub. L. 98–369 Pub. L. 98–369 section 163(b)(1) of Pub. L. 98–369Subsecs. (k) to (p). , inserted “(as amended by sections 211, 314, and 474 of this Act)” in directory language of , which resulted in no change in text but removed an ambiguity which had resulted from failure of directory language as originally enacted to indicate that amendments of this section by sections 211, 314, and 474 of were to be executed before the amendment by . See 1984 Amendment notes below.

Pub. L. 99–514, § 1847(b)(14)Subsec. (k). , substituted “or a credit carryback (as defined in section 6511(d)(4)(C))” for “an investment credit carryback, or a work incentive program carryback, or a new employee credit carryback”.

oPub. L. 99–514, § 1847(b)(13)oSubsecs. (n), (). , added subsec. (n) and redesignated former subsec. (n) as ().

Pub. L. 98–369, § 211(b)(24)(A)1984—Subsec. (c)(6). , redesignated par. (7) as (6) and struck out former par. (6) which provided that, in the case of any tax imposed under section 802(a) by reason of section 802(b)(3) on account of a termination of the taxpayer as an insurance company or as a life insurance company to which section 815(d)(2)(A) applied, or on account of a distribution by the taxpayer to which section 815(d)(2)(B) applied such tax could be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) for the taxable year for which the taxpayer ceased to be an insurance company, the second taxable year for which the taxpayer was not a life insurance company, or the taxable year in which the distribution was actually made, as the case might be.

Pub. L. 98–369, § 447(a)Subsec. (c)(7). , added par. (7).

Pub. L. 98–369, § 211(b)(24)(A), redesignated former par. (7) as (6).

Pub. L. 98–369, § 131(d)(2)Subsec. (c)(8). , added par. (8).

Pub. L. 98–369, § 801(d)(14)Subsec. (g)(3). , substituted “section 6011(c)(2)” for “section 6011(e)(2)”.

Pub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)Subsec. (k). , as amended by , redesignated subsec. (m) as (k).

Pub. L. 98–369, § 211(b)(24)(B), struck out former subsec. (k) which provided that in the case of a deficiency attributable to the application to the taxpayer of section 815(d)(5) (relating to reductions of policyholders surplus account of life insurance companies for certain unused deductions), such deficiency could be assessed at any time before the expiration of the period within which a deficiency for the last taxable year to which the loss described in section 815(d)(5)(A) was carried under section 812(b)(2) could be assessed.

lPub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)llSubsec. (). , as amended by , redesignated subsec. (n) as () and struck out former subsec. () which read “For period of limitations for assessment and collection in the case of a joint income return filed after separate returns have been filed, see section 6013(b)(3) and (4).”

lPub. L. 98–369, § 314(a)(3)lPub. L. 98–369, § 163(b)(1)Subsec. ()(3). , substituted “section 4942(g)(2)(B)(ii)” for “section 4942(g)(2)(B)(i)(II)” in subsec. (n)(3), which was redesignated subsec. ()(3) by .

Pub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)Subsec. (m). , as amended by , redesignated subsec. (p) as (m). Former subsec. (m) redesignated (k).

Pub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)lSubsec. (n). , as amended by , added subsec. (n). Former subsec. (n) redesignated ().

Pub. L. 98–369, § 314(a)(3)lPub. L. 98–369, § 163(b)(1)Subsec. (n)(3). , substituted “section 4942(g)(2)(B)(ii)” for “section 4942(g)(2)(B)(i)(II)” in subsec. (n)(3), which was redesignated subsec. ()(3) by .

oPub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)oSubsec. (). , as amended by , struck out subsec. () which read “For extension of period in the case of partnership items (as defined in section 6231(a)(3), see section 6229.”

Pub. L. 98–369, § 163(b)(1)Pub. L. 99–514, § 1847(b)(12)Subsec. (p). , as amended by , redesignated subsec. (p) as (m).

Pub. L. 98–369, § 474(r)(39), redesignated subsec. (q) as (p). Former subsec. (p), which related to deficiencies attributable to an election under section 44B, was struck out.

Pub. L. 98–369, § 474(r)(39)Subsec. (q). , redesignated subsec. (q) as (p).

Pub. L. 98–369, § 714(p)(2)(F)oSubsec. (q)(3). , amended par. (3) generally. Prior to amendment par. (3) related to partnership items of federally registered partnerships and provided that under regulations prescribed by the Secretary, rules similar to the rules of subsection () shall apply to the tax imposed by section 4986.

oPub. L. 97–2481982—Subsec. (). substituted “Special rules for partnership items” for “Special rules for partnership items of federally registered partnerships” in heading and, in text, substituted cross reference to section 6229 for extension of period in case of partnership items (as defined in section 6231(a)(3)), for provisions that (1) in the case of any tax imposed by subtitle A with respect to any person, the period for assessing a deficiency attributable to any partnership item of a federally registered partnership would not expire before the later of (A) the date which was 4 years after the date on which the partnership return of the federally registered partnership for the partnership taxable year in which the item arose was filed (or, later, if the date prescribed for filing the return), or (B) if the name or address of such person did not appear on the partnership return, the date which was 1 year after the date on which such information was furnished to the Secretary in such manner and at such place as he might prescribe by regulations, (2) for purposes of this subsec., the term “partnership item” meant (A) any item required to be taken into account for the partnership taxable year under any provision of subchapter K of chapter 1 to the extent that regulations prescribed by the Secretary provided that for purposes of this subtitle such item was more appropriately determined at the partnership level than at the partner level, and (B) any other item to the extent affected by an item described in subpar. (A), (3) the extensions referred to in subsec. (c)(4), insofar as they related to partnership items, could, with respect to any person, be consented to (A) except to the extent the Secretary was otherwise notified by the partnership, by a general partner of the partnership, or (B) by any person authorized to do so by the partnership in writing, and (4) for purposes of this subsec., the term “federally registered partnership” meant, with respect to any partnership taxable year, any partnership (A) interests in which had been offered for sale at any time during such taxable year or a prior taxable year in any offering required to be registered with the Securities and Exchange Commission, or (B) which, at any time during such taxable year or a prior taxable year, had been subject to the annual reporting requirements of the Securities and Exchange Commission which related to the protection of investors in the partnership.

oPub. L. 96–222, § 102(a)(2)(A)section 212(a) of Pub. L. 95–600ooPub. L. 95–6281980—Subsec. (). , redesignated subsec. (q), as added by , relating to special rules for partnership items of Federally registered partnerships, as (). Former subsec. (), relating to work incentive program credit carrybacks, was repealed by .

Pub. L. 96–222, § 103(a)(6)(G)(X)section 321(b)(2) of Pub. L. 95–600 Pub. L. 95–628Subsec. (p). , redesignated subsec. (q), as added by , relating to deficiency attributable to election under section 44B, as (p). Former subsec. (p), relating to new employee credit carrybacks, was repealed by .

Pub. L. 96–223 section 212(a) of Pub. L. 95–600osection 321(b)(2) of Pub. L. 95–600Subsec. (q). added subsec. (q). Former subsec. (q), as added by , redesignated (). Former subsec. (q), as added by , redesignated (p).

Pub. L. 95–600, § 701(t)(3)(A)section 4(d)(4) of Pub. L. 95–2271978—Subsec. (e)(3). , substituted “43, or 44” for “or 43”, which required no change in text in view of the identical amendment by .

Pub. L. 95–227, § 4(d)(4), substituted “43, or 44” for “or 43”.

Pub. L. 95–600, § 703(n)Subsec. (h). , (p)(2), substituted “section 6213(b)(3)” for “section 6213(b)(2)” and struck out provisions relating to the assessment of a deficiency attributable to the application of a net operating loss carryback.

Pub. L. 95–628, § 8(c)(1)(A)Subsec. (j). , substituted in heading “Certain credit carrybacks” for “Investment credit carrybacks”, designated existing provision as par. (1), and in par. (1) as so designated, inserted heading “In general” and in text, substituted “credit carryback” for “investment credit carryback” in two places and “unused credit” for “unused investment credit”, inserted reference to other credit carryback, and substituted reference to section 6213(b)(3) for 6213(b)(2), and added par. (2).

Pub. L. 95–600, § 703(n), substituted “section 6213(b)(3)” for “section 6213(b)(2)”.

Pub. L. 95–628, § 8(c)(1)(B)oSubsec. (m). , struck out references to subsecs. () and (p) in two places.

Pub. L. 95–600, § 504(b)(3), inserted “and refund” after “tentative carryback”.

Pub. L. 95–227, § 4(d)(5)Subsec. (n). , in heading inserted “and similar” after “42”, and in par. (1) inserted reference to section 4975 and inserted “, plan, or trust (as the case may be)” after “foundation”.

oPub. L. 95–628, § 8(c)(1)(C)oSubsec. (). , struck out subsec. () which related to work incentive program credit carrybacks.

Pub. L. 95–600, § 703(n), substituted “section 6213(b)(3)” for “section 6213(b)(2)”.

Pub. L. 95–628, § 8(c)(1)(C)Subsec. (p). , struck out subsec. (p) which related to new employee credit carrybacks.

Pub. L. 95–600, § 212(a)Subsec. (q). , added subsec. (q) relating to special rules for partnership items of Federally registered partnerships.

Pub. L. 95–600, § 321(b)(2), added subsec. (q) relating to deficiency attributable to election under section 44B.

Pub. L. 95–30, § 202(d)(5)(B)1977—Subsec. (m). , inserted references to new employee credit carrybacks and to subsec. (p).

Pub. L. 95–30, § 202(d)(4)(A)Subsec. (p). , added subsec. (p).

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsecs. (b)(3), (c)(4), (d), (e)(1)(A)(ii), (2). , struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–455, § 1307(d)(2)(F)(vi)Subsec. (e)(3). , substituted “chapter 41, 42, or 43” for “chapter 42 or 43”.

Pub. L. 94–455Subsec. (i). , §§ 1031(b)(5), 1035(d)(3), substituted “section 904(c)” for Section 904(d)” wherever appearing and inserted “or under section 907(f) (relating to carryback and carryover of disallowed oil and gas extraction taxes)” after “excess foreign taxes)” and “or 907(f)” before “which results in such carryback”.

Pub. L. 94–455, § 1302(b)Subsec. (n)(3). , added par. (3).

oPub. L. 94–455, § 2107(g)(2)(A)Subsec. (). , inserted “, an investment credit carryback,” after “net operating loss carryback”.

Pub. L. 93–4061974—Subsec. (e)(3). inserted reference to chapter 43.

Pub. L. 92–178, § 601(e)(2)oSubsec. (m). , substituted “an investment credit carryback, or a work incentive program carryback” for “or an investment credit carryback” and inserted reference to subsec. () in two places, respectively.

oPub. L. 92–178, § 601(d)(1)oSubsec. (). , added subsec. ().

Pub. L. 91–6141970—Subsec. (e)(2). substituted “during the period for which the return was filed” for “during the year”.

Pub. L. 91–172, § 101(g)(2)1969—Subsec. (c)(7). , added par. (7).

Pub. L. 91–172, § 101(g)(3)Subsec. (e)(3). , inserted provision excluding, in specified cases, chapter 42 taxes from these considered in determining the amount of taxes omitted from a return.

Pub. L. 91–172, § 512(e)(1)(A)Subsec. (h). –(D), substituted “loss or capital loss carrybacks” for “loss carrybacks” in heading, “loss carryback or a capital loss carryback” for “loss carryback,” “operating loss or net capital loss which” for “operating loss which,” “assessed. In the case of a deficiency attributable to the application of a net operating loss carryback, such deficiency may be assessed” for “assessed, or” and “if later than the date prescribed by the preceding sentence” for “whichever is later”.

Pub. L. 91–172, § 512(e)(1)(E)Subsec. (j). , substituted “loss carryback or a capital loss carryback” for “loss carryback”.

Pub. L. 91–172, § 512(e)(1)(F)Subsec. (m). , substituted “net operating loss carryback, a capital loss carryback, or an investment credit carryback” for “net operating loss carryback or an investment credit carryback”.

Pub. L. 91–172, § 101(g)(1)Subsec. (n). , added subsec. (n).

Pub. L. 90–2251967—Subsec. (j). inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, at any time before the expiration of the period within which a deficiency for such subsequent taxable year may be assessed” after “the unused investment credit which results in such carryback may be assessed.”

Pub. L. 89–8091966—Subsec. (b). substituted “chapter 3, 21, or 24” for “chapter 21 or 24” in text of pars. (1) and (2) and inserted “and tax imposed by chapter 3” after “taxes” in par. (2) heading.

Pub. L. 89–721, § 2(f)Subsec. (j). , substituted “investment credit carryback (including deficiencies which may be assessed pursuant to the provisions of section 6213(b)(2))” for “investment credit carryback”.

Pub. L. 89–721, § 3(a)Subsec. (m). , added subsec. (m).

Pub. L. 89–44, § 810(a)1965—Subsec. (b)(4). , added par. (4).

Pub. L. 89–44, § 810(b)(2)Subsec. (e). , substituted “Substantial omission of items” for “Omission from gross income” in heading.

Pub. L. 89–44, § 810(b)(1)Subsec. (e)(3). , added par. (3).

Pub. L. 88–2721964—Subsec. (f). substituted “gross income and adjusted ordinary gross income, described in section 543” for “gross income, described in section 543(a)”.

lPub. L. 88–571lSubsecs. (k), (). added subsec. (k) and redesignated former subsec. (k) as ().

Pub. L. 87–8581962—Subsec. (c)(6). substituted “802(a)” for “802(a)(1)”.

Pub. L. 87–794Subsec. (h). authorized assessment of a deficiency within 18 months after the date on which the taxpayer files in accordance with section 172(b)(3) a copy of the certification issued under section 317 of the Trade Expansion Act of 1962, whichever is later.

Pub. L. 87–834Subsecs. (j), (k). added subsec. (j) and redesignated former subsec. (j) as (k).

Pub. L. 86–7801960—Subsecs. (i), (j). added subsec. (i) and redesignated former subsec. (i) as (j).

Pub. L. 86–691959—Subsec. (c)(6). added par. (6).

Pub. L. 85–8591958—Subsec. (a). substituted “at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid” for “within 3 years after such tax became due”.

Pub. L. 85–866, § 80(a)Subsec. (d). , (b), substituted in first sentence “subsection (c), (e), or (f)” for “subsection (c)”, designated existing clauses (1) to (3) of second sentence as clause (1) and added clauses (2) and (3).

Pub. L. 85–866, § 81(a)Subsec. (g)(2). , substituted “organization” for “corporation” wherever appearing.

Pub. L. 85–866, § 81(b)Subsecs. (h), (i). , added subsec. (h) and redesignated former subsec. (h) as (i).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21July 4, 2025lPub. L. 119–21 section 45 of this titleAmendment by applicable to taxable years beginning after , see section 70512()(1) of , set out in a note under .

Effective Date of 2024 Amendment

Pub. L. 118–168, § 5(b)Dec. 23, 2024138 Stat. 2587

December 31, 2024“The amendment made by this section [amending this section] shall apply with respect to returns which are due after .”

, , , provided that:

Effective Date of 2022 Amendment

Pub. L. 117–328, div. T, title III, § 313(b)Dec. 29, 2022136 Stat. 5349

Dec. 29, 2022“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 117–169Dec. 31, 2022section 13401(k)(1) of Pub. L. 117–169 section 30D of this titleAmendment by applicable to vehicles placed in service after , see , set out in an Effective Date of 2022; Transition Rule note under .

Effective Date of 2018 Amendment

Pub. L. 115–141 section 1101 of Pub. L. 114–74 section 207 of Pub. L. 115–141 section 6031 of this titleAmendment by sections 201(b)(2) and 205(b) of effective as if included in , see , set out as a note under .

Effective Date of 2017 Amendment

Pub. L. 115–97Dec. 31, 2017section 13403(e) of Pub. L. 115–97 section 38 of this titleAmendment by applicable to wages paid in taxable years beginning after , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–74Dec. 31, 2017section 1101(g) of Pub. L. 114–74 section 6221 of this titleAmendment by applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as an Effective Date note under .

Pub. L. 114–41, title II, § 2005(b)July 31, 2015129 Stat. 457

“The amendments made by this section [amending this section] shall apply to—

“(1)

July 31, 2015 returns filed after the date of the enactment of this Act [], and

“(2)

returns filed on or before such date if the period specified in section 6501 of the Internal Revenue Code of 1986 (determined without regard to such amendments) for assessment of the taxes with respect to which such return relates has not expired as of such date.”

, , , provided that:

Pub. L. 114–27Dec. 31, 2013section 407(f) of Pub. L. 114–27 section 35 of this titleAmendment by applicable to coverage months in taxable years beginning after , see , set out as a note under .

Effective Date of 2014 Amendment

Pub. L. 113–295Dec. 19, 2014section 221(b) of Pub. L. 113–295 section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–237Aug. 16, 2010section 3(c) of Pub. L. 111–237 section 6201 of this titleAmendment by applicable to restitution ordered after , see , set out as a note under .

Pub. L. 111–226, title II, § 218(b)Aug. 10, 2010124 Stat. 2403

Pub. L. 111–147“The amendments made by this section [amending this section] shall take effect as if included in section 513 of the Hiring Incentives to Restore Employment Act [].”

, , , provided that:

Pub. L. 111–147Dec. 31, 2012Pub. L. 111–147 section 1471 of this titleAmendment by section 501(c)(2), (3) of applicable to payments made after , with certain exceptions, see section 501(d)(1), (2) of , set out as a note under .

Pub. L. 111–147, title V, § 513(d)Mar. 18, 2010124 Stat. 112

section 6229 of this title“The amendments made by this section [amending this section and ] shall apply to—

“(1)

Mar. 18, 2010 returns filed after the date of the enactment of this Act []; and

“(2)

returns filed on or before such date if the period specified in section 6501 of the Internal Revenue Code of 1986 (determined without regard to such amendments) for assessment of such taxes has not expired as of such date.”

, , , provided that:

Effective Date of 2009 Amendment

section 1141(b)(4) of Pub. L. 111–5Dec. 31, 2009section 1141(c) of Pub. L. 111–5 section 30B of this titleAmendment by applicable to vehicles acquired after , see , set out as a note under .

section 1142(b)(7) of Pub. L. 111–5Feb. 17, 2009section 1142(c) of Pub. L. 111–5 section 24 of this titleAmendment by applicable to vehicles acquired after , see , set out as an Effective and Termination Dates of 2009 Amendment note under .

Effective Date of 2008 Amendment

section 205(d)(3) of Pub. L. 110–343Dec. 31, 2008section 205(e) of Pub. L. 110–343 section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective and Termination Dates of 2008 Amendment note under .

section 402(d) of Pub. L. 110–343Dec. 31, 2008section 402(e) of Pub. L. 110–343 section 907 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2007 Amendment

Pub. L. 110–172 Pub. L. 108–357 section 7(e) of Pub. L. 110–172 section 1092 of this titleAmendment by effective as if included in the provision of the American Jobs Creation Act of 2004, , to which such amendment relates, see , set out as a note under .

Effective Date of 2005 Amendments

Pub. L. 109–135 Pub. L. 108–357 section 403(nn) of Pub. L. 109–135 section 26 of this titleAmendment by effective as if included in the provision of the American Jobs Creation Act of 2004, , to which such amendment relates, see , set out as a note under .

section 1341(b)(4) of Pub. L. 109–58Dec. 31, 2005section 1341(c) of Pub. L. 109–58 section 30B of this titleAmendment by applicable to property placed in service after , in taxable years ending after such date, see , set out as an Effective Date note under .

section 1342(b)(4) of Pub. L. 109–58Dec. 31, 2005section 1342(c) of Pub. L. 109–58 section 30C of this titleAmendment by applicable to property placed in service after , in taxable years ending after such date, see , set out as an Effective Date note under .

Effective Date of 2004 Amendment

section 413(c)(28) of Pub. L. 108–357Dec. 31, 2004section 413(d)(1) of Pub. L. 108–357 section 1 of this titleAmendment by applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see , set out as an Effective and Termination Dates of 2004 Amendments note under .

Pub. L. 108–357, title VIII, § 814(b)Oct. 22, 2004118 Stat. 1581

Oct. 22, 2004“The amendment made by this section [amending this section] shall apply to taxable years with respect to which the period for assessing a deficiency did not expire before the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–206, title III, § 3461(c)July 22, 1998112 Stat. 764

“(1)

In general .—

section 6502 of this titleDecember 31, 1999The amendments made by this section [amending this section and ] shall apply to requests to extend the period of limitations made after .

“(2)

Prior request .—

December 31, 1999If, in any request to extend the period of limitations made on or before , a taxpayer agreed to extend such period beyond the 10-year period referred to in section 6502(a) of the Internal Revenue Code of 1986, such extension shall expire on the latest of—

“(A)

the last day of such 10-year period;

“(B)

December 31, 2002 ; or

“(C)

in the case of an extension in connection with an installment agreement, the 90th day after the end of the period of such extension.”

, , , provided that:

section 6023(27) of Pub. L. 105–206July 22, 1998section 6023(32) of Pub. L. 105–206 section 34 of this titleAmendment by effective , see , set out as a note under .

section 6007(e)(2)(A) of Pub. L. 105–206 Pub. L. 105–34 section 6024 of Pub. L. 105–206 section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34, title V, § 506(e)(2)Aug. 5, 1997111 Stat. 856

Aug. 5, 1997“The amendment made by subsection (b) [amending this section] shall apply to gifts made in calendar years ending after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 105–34, title XI, § 1145(b)Aug. 5, 1997111 Stat. 985

Aug. 5, 1997“The amendment made by subsection (a) [amending this section] shall apply to information the due date for the reporting of which is after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 105–34, title XII, § 1239(f)Aug. 5, 1997111 Stat. 1028

Aug. 5, 1997“The amendments made by this section [amending this section and sections 6225, 6226, 6230, 6512, 7421, 7459, and 7482 of this title] shall apply to partnership taxable years ending after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 105–34, title XII, § 1284(b)Aug. 5, 1997111 Stat. 1038

Aug. 5, 1997“The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [].”

, , , provided that:

section 1601(g)(2) of Pub. L. 105–34 Pub. L. 104–188 section 1601(j) of Pub. L. 105–34 section 23 of this titleAmendment by effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .

Effective Date of 1996 Amendment

section 1702(e)(3) of Pub. L. 104–188 Pub. L. 101–508, title XI section 1702(i) of Pub. L. 104–188 section 38 of this titleAmendment by effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, , to which such amendment relates, see , set out as a note under .

section 1703(n)(8) of Pub. L. 104–188 Pub. L. 103–66oPub. L. 104–188 section 39 of this titleAmendment by effective as if included in the provision of the Revenue Reconciliation Act of 1993, , §§ 13001–13444, to which such amendment relates, see section 1703() of , set out as a note under .

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11602(e)(2)Nov. 5, 1990104 Stat. 1388–501

October 8, 1990“The amendment made by subsection (b) [amending this section] shall apply to gifts after .”

, , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–239 Pub. L. 100–647 section 7817 of Pub. L. 101–239 section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

Effective Date of 1988 Amendments

section 1008(j)(1) of Pub. L. 100–647 Pub. L. 99–514 section 1019(a) of Pub. L. 100–647 section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

section 4008(c)(2) of Pub. L. 100–647Dec. 31, 1988section 4008(d) of Pub. L. 100–647 section 41 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 100–418Aug. 23, 1988section 1941(c) of Pub. L. 100–418 section 164 of this titleAmendment by applicable to crude oil removed from premises on or after , see , set out as a note under .

Effective Date of 1987 Amendment

section 10712(c)(2) of Pub. L. 100–203Dec. 22, 1987section 10712(d) of Pub. L. 100–203 section 4955 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 10714(c) of Pub. L. 100–203Dec. 22, 1987section 10714(e) of Pub. L. 100–203 section 4912 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

Effective Date of 1986 Amendment

Pub. L. 99–514 Pub. L. 98–369, div. A section 1881 of Pub. L. 99–514 section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1984 Amendment

section 131(d)(2) of Pub. L. 98–369Dec. 31, 1984Mar. 1, 1984section 131(g) of Pub. L. 98–369 section 367 of this titleAmendment by applicable to transfers or exchanges after , in taxable years ending after such date, with special rules for certain transfers and ruling requests before , see , set out as a note under .

section 163(b)(1) of Pub. L. 98–369 section 118(b)(2)(B) of this titleDec. 31, 1984section 163(c) of Pub. L. 98–369 section 118 of this titleAmendment by applicable to expenditures with respect to which the second taxable year described in former ends after , see , set out as a note under .

section 211(b)(24) of Pub. L. 98–369Dec. 31, 1983section 215 of Pub. L. 98–369 section 801 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 314(a)(3) of Pub. L. 98–369July 18, 1984section 314(a)(4) of Pub. L. 98–369 section 4942 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 98–369, div. A, title IV, § 447(b)July 18, 198498 Stat. 817

July 18, 1984“The amendment made by subsection (a) [amending this section] shall apply with respect to documents received by the Secretary of the Treasury (or his delegate) after the date of the enactment of this Act [].”

, , , provided that:

section 474(r)(39) of Pub. L. 98–369Dec. 31, 1983section 475(a) of Pub. L. 98–369 section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .

section 714(p)(2)(F) of Pub. L. 98–369 Pub. L. 97–248 section 715 of Pub. L. 98–369 section 31 of this titleAmendment by effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, , to which such amendment relates, see , set out as a note under .

section 801(d)(14) of Pub. L. 98–369Dec. 31, 1984section 805(a)(1) of Pub. L. 98–369 section 245 of this titleAmendment by applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .

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 applicability of amendment to any partnership taxable year ending after , if 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 Amendments

Pub. L. 96–223Feb. 29, 1980section 101(i) of Pub. L. 96–223 section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .

Pub. L. 96–222 Pub. L. 95–600 section 201 of Pub. L. 96–222 section 32 of this titleAmendment by effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, , to which such amendment relates, see , set out as a note under .

Effective Date of 1978 Amendments

Pub. L. 95–628Nov. 10, 1978section 8(d) of Pub. L. 95–628 section 6511 of this titleAmendment by applicable to carrybacks arising in taxable years beginning after , see , set out as a note under .

Pub. L. 95–600, title II, § 212(c)Nov. 6, 197892 Stat. 2819

December 31, 1978“The amendments made by this section [amending this section and sections 6511 and 6512 of this title] shall apply to partnership items arising in partnership taxable years beginning after .”

, , , provided that:

Pub. L. 95–600, title III, § 321(d)(5)Pub. L. 96–222, title I, § 103(a)(6)(B)Apr. 1, 198094 Stat. 209

section 44B of this titleDecember 31, 1976“The amendments made by subsection (b) [amending this section and ] shall apply to taxable years beginning after .”

, as added by , , , provided that:

section 504(b)(3) of Pub. L. 95–600Nov. 6, 1978section 504(c) of Pub. L. 95–600 section 6411 of this titleAmendment by applicable to tentative refund claims filed on and after , see , set out as a note under .

section 701(t)(3)(A) of Pub. L. 95–600Oct. 4, 1976section 701(t)(5) of Pub. L. 95–600 section 859 of this titleAmendment by effective , see , set out as a note under .

section 703(n) of Pub. L. 95–600Oct. 4, 1976section 703(r) of Pub. L. 95–600 section 46 of this titleAmendment by effective , see , set out as a note under .

section 703(p)(2) of Pub. L. 95–600Nov. 6, 1978section 703(p)(4) of Pub. L. 95–600 section 172 of this titleAmendment by applicable with respect to losses sustained in taxable years ending after , see , set out as a note under .

Pub. L. 95–227Dec. 31, 1977section 4(f) of Pub. L. 95–227 section 192 of this titleAmendment by applicable with respect to contributions, acts, and expenditures made after , in and for taxable years beginning after such date, see , set out as an Effective Date note under .

Effective Date of 1977 Amendment

Pub. L. 95–30Dec. 31, 1976section 202(e) of Pub. L. 95–30 section 51 of this titleAmendment by applicable to taxable years beginning after , and to credit carrybacks from such years, see , set out as an Effective Date note under .

Effective Date of 1976 Amendment

section 1031(b)(5) of Pub. L. 94–455Dec. 31, 1975section 1031(c) of Pub. L. 94–455 section 904 of this titleAmendment by applicable to taxable years beginning after , with specific exceptions, see , set out as a note under .

section 1035(d)(3) of Pub. L. 94–455Oct. 4, 1976section 1035(e) of Pub. L. 94–455 section 907 of this titleAmendment by applicable to taxes paid or accrued during taxable years ending after , see , set out as a note under .

section 1302(b) of Pub. L. 94–455Dec. 31, 1974section 1302(c) of Pub. L. 94–455 section 4942 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 1307(d)(2)(F)(vi) of Pub. L. 94–455Dec. 31, 1976section 1307(e)(5) of Pub. L. 94–455 section 501 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–406 Pub. L. 93–406Sept. 2, 1974Jan. 1, 1974Pub. L. 93–406Dec. 31, 1975section 1017 of Pub. L. 93–406 section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out an an Effective Date; Transitional Rules note under .

Effective Date of 1971 Amendment

section 504(c) of Pub. L. 92–178Dec. 31, 1971Jan. 1, 1972section 507 of Pub. L. 92–178 section 991 of this titleAmendment by applicable with respect to taxable years ending after , except that a corporation may not be a DISC for any taxable year beginning before , see , set out as an Effective Date note under .

Pub. L. 92–178Dec. 31, 1971section 601(f) of Pub. L. 92–178 section 381 of this titleAmendment by section 601(d)(1), (e)(2) of applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–614Dec. 31, 1970section 102(e) of Pub. L. 91–614 section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .

Effective Date of 1969 Amendment

Pub. L. 91–172Jan. 1, 1970section 101(k)(1) of Pub. L. 91–172 section 4940 of this titleAmendment by section 101(g)(1)–(3) of effective , see , set out as an Effective Date note under .

section 512(e)(1) of Pub. L. 91–172Dec. 31, 1969section 512(g) of Pub. L. 91–172 section 1212 of this titleAmendment by applicable with respect to net capital losses sustained in taxable years beginning after , see , set out as a note under .

Effective Date of 1967 Amendment

Pub. L. 90–225July 31, 1967section 2(g) of Pub. L. 90–225 section 46 of this titleAmendment by applicable with respect to investment credit carrybacks attributable to net operating loss carrybacks from taxable years ending after , see , set out as a note under .

Effective Date of 1966 Amendments

Pub. L. 89–809, title I, § 105(f)(4)Nov. 13, 196680 Stat. 1568

section 6513 of this titleNov. 13, 1966“The amendments made by this subsection [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

section 2(f) of Pub. L. 89–721Dec. 31, 1961Nov. 2, 1966section 2(g) of Pub. L. 89–721 section 6411 of this titleAmendment by applicable with respect to taxable years ending after , but only in the case of applications filed after , see , set out as a note under .

Pub. L. 89–721, § 3(b)Nov. 2, 196680 Stat. 1151

Nov. 2, 1966“The amendment made by subsection (a) [amending this section] shall apply in any case where the application under section 6411 of the Internal Revenue Code of 1954 is filed after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 1965 Amendment

Pub. L. 89–44, title VIII, § 810(c)June 21, 196579 Stat. 169

July 1, 1965“The amendments made by subsections (a) and (b) [amending this section] shall apply with respect to returns filed on or after .”

, , , provided that:

Effective Date of 1964 Amendments

Pub. L. 88–571, § 3(f)Sept. 2, 196478 Stat. 859 Pub. L. 99–514, § 2Oct. 22, 1986100 Stat. 2095

December 31, 1958“The amendments made by this section [amending this section and sections 815, 6511, 6601, and 6611 of this title] shall apply with respect to amounts added to policyholders surplus accounts (within the meaning of [former] section 815(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) for taxable years beginning after .”

, , , as amended by , , , provided that:

Pub. L. 88–272Dec. 31, 1963lPub. L. 88–272 section 316 of this titleAmendment by applicable to taxable years beginning after , see section 225() of , set out as a note under .

Effective Date of 1962 Amendments

Pub. L. 87–858, § 3(f)Oct. 23, 196276 Stat. 1138 Dec. 31, 1961, , , provided that the amendment made by that section is applicable with respect to taxable years beginning after .

Pub. L. 87–834Dec. 31, 1961section 2(h) of Pub. L. 87–834 section 46 of this titleAmendment by applicable with respect to taxable years ending after , see , set out as an Effective Date note under .

Effective Date of 1960 Amendment

Pub. L. 86–780Dec. 31, 1957section 4 of Pub. L. 86–780 section 904 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1959 Amendment

Pub. L. 86–69Dec. 31, 1957section 4 of Pub. L. 86–69 section 381 of this titleAmendment by applicable only with respect to taxable years beginning after , see , set out as a note under .

Effective Date of 1958 Amendments

Pub. L. 85–866Aug. 17, 1954section 1(c)(2) of Pub. L. 85–866 section 165 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 85–859Sept. 2, 1958section 1(c) of Pub. L. 85–859Sept. 2, 195872 Stat. 1275 Amendment by effective on first day of first calendar quarter which begins more than 60 days after , see , , .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514Jan. 1, 1989section 1140 of Pub. L. 99–514 section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of 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 , see , as amended, set out as a note under .