US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6503

Suspension of running of period of limitation

(a)

Issuance of statutory notice of deficiency

(1)

General rule

The running of the period of limitations provided in section 6501 or 6502 on the making of assessments or the collection by levy or a proceeding in court, in respect of any deficiency as defined in section 6211 (relating to income, estate, gift and certain excise taxes), shall (after the mailing of a notice under section 6212(a)) be suspended for the period during which the Secretary is prohibited from making the assessment or from collecting by levy or a proceeding in court (and in any event, if a proceeding in respect of the deficiency is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter.

(2)

Corporation joining in consolidated income tax return

If a notice under section 6212(a) in respect of a deficiency in tax imposed by subtitle A for any taxable year is mailed to a corporation, the suspension of the running of the period of limitations provided in paragraph (1) of this subsection shall apply in the case of corporations with which such corporation made a consolidated income tax return for such taxable year.

(b)

Assets of taxpayer in control or custody of court

The period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the United States or of any State or of the District of Columbia, and for 6 months thereafter.

(c)

Taxpayer outside United States

The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period during which the taxpayer is outside the United States if such period of absence is for a continuous period of at least 6 months. If the preceding sentence applies and at the time of the taxpayer’s return to the United States the period of limitations on collection after assessment prescribed in section 6502 would expire before the expiration of 6 months from the date of his return, such period shall not expire before the expiration of such 6 months.

(d)

Extensions of time for payment of estate tax

The running of the period of limitation for collection of any tax imposed by chapter 11 shall be suspended for the period of any extension of time for payment granted under the provisions of section 6161(a)(2) or (b)(2) or under the provisions of section 6163 or 6166.

(e)

Extensions of time for payment of tax attributable to recoveries of foreign expropriation losses

The running of the period of limitations for collection of the tax attributable to a recovery of a foreign expropriation loss (within the meaning of section 6167(f)) shall be suspended for the period of any extension of time for payment under subsection (a) or (b) of section 6167.

(f)

Wrongful seizure of or lien on property of third party

(1)

Wrongful seizure

The running of the period under section 6502 shall be suspended for a period equal to the period from the date property (including money) of a third party is wrongfully seized or received by the Secretary to the date the Secretary returns property pursuant to section 6343(b) or the date on which a judgment secured pursuant to section 7426 with respect to such property becomes final, and for 30 days thereafter. The running of such period shall be suspended under this paragraph only with respect to the amount of such assessment equal to the amount of money or the value of specific property returned.

(2)

Wrongful lien

In the case of any assessment for which a lien was made on any property, the running of the period under section 6502 shall be suspended for a period equal to the period beginning on the date any person becomes entitled to a certificate under section 6325(b)(4) with respect to such property and ending on the date which is 30 days after the earlier of—
(A)
the earliest date on which the Secretary no longer holds any amount as a deposit or bond provided under section 6325(b)(4) by reason of such deposit or bond being used to satisfy the unpaid tax or being refunded or released; or
(B)
the date that the judgment secured under section 7426(b)(5) becomes final.
The running of such period shall be suspended under this paragraph only with respect to the amount of such assessment equal to the value of the interest of the United States in the property plus interest, penalties, additions to the tax, and additional amounts attributable thereto.
(g)

Suspension pending correction

The running of the periods of limitations provided in sections 6501 and 6502 on the making of assessments or the collection by levy or a proceeding in court in respect of any tax imposed by chapter 42 or section 507, 4971, or 4975 shall be suspended for any period described in section 507(g)(2) or during which the Secretary has extended the time for making correction under section 4963(e).

(h)

Cases under title 11 of the United States Code

The running of the period of limitations provided in section 6501 or 6502 on the making of assessments or collection shall, in a case under title 11 of the United States Code, be suspended for the period during which the Secretary is prohibited by reason of such case from making the assessment or from collecting and—
(1)
for assessment, 60 days thereafter, and
(2)
for collection, 6 months thereafter.
(i)

Extension of time for payment of undistributed PFIC earnings tax liability

The running of any period of limitations for collection of any amount of undistributed PFIC earnings tax liability (as defined in section 1294(b)) shall be suspended for the period of any extension of time under section 1294 for payment of such amount.

(j)

Extension in case of certain summonses

(1)

In general

If any designated summons is issued by the Secretary to a corporation (or to any other person to whom the corporation has transferred records) with respect to any return of tax by such corporation for a taxable year (or other period) for which such corporation is being examined under the coordinated industry case program (or any successor program) of the Internal Revenue Service, the running of any period of limitations provided in section 6501 on the assessment of such tax shall be suspended—
(A)
during any judicial enforcement period—
(i)
with respect to such summons, or
(ii)
with respect to any other summons which is issued during the 30-day period which begins on the date on which such designated summons is issued and which relates to the same return as such designated summons, and
(B)
if the court in any proceeding referred to in paragraph (3) requires any compliance with a summons referred to in subparagraph (A), during the 120-day period beginning with the 1st day after the close of the suspension under subparagraph (A).
If subparagraph (B) does not apply, such period shall in no event expire before the 60th day after the close of the suspension under subparagraph (A).
(2)

Designated summons

For purposes of this subsection—
(A)

In general

The term “designated summons” means any summons issued for purposes of determining the amount of any tax imposed by this title if—
(i)
the issuance of such summons is preceded by a review and written approval of such issuance by the Commissioner of the relevant operating division of the Internal Revenue Service and the Chief Counsel which—
(I)
states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and
(II)
is attached to such summons,
(ii)
such summons is issued at least 60 days before the day on which the period prescribed in section 6501 for the assessment of such tax expires (determined with regard to extensions), and
(iii)
such summons clearly states that it is a designated summons for purposes of this subsection.
(B)

Limitation

A summons which relates to any return shall not be treated as a designated summons if a prior summons which relates to such return was treated as a designated summons for purposes of this subsection.

(3)

Judicial enforcement period

For purposes of this subsection, the term “judicial enforcement period” means, with respect to any summons, the period—
(A)
which begins on the day on which a court proceeding with respect to such summons is brought, and
(B)
which ends on the day on which there is a final resolution as to the summoned person’s response to such summons.
(4)

Establishment that reasonable requests for information were made

In any court proceeding described in paragraph (3), the Secretary shall establish that reasonable requests were made for the information that is the subject of the summons.

(k)

Cross references

For suspension in case of—
(1)
Deficiency dividends of a personal holding company, see section 547(f).
(2)
Receiverships, see subchapter B of chapter 70.
(3)
Claims against transferees and fiduciaries, see chapter 71.
(4)
Tax return preparers, see section 6694(c)(3).
(5)
Deficiency dividends in the case of a regulated investment company or a real estate investment trust, see section 860(h).

Aug. 16, 1954, ch. 73668A Stat. 806Aug. 6, 1956, ch. 1020, § 270 Stat. 1075Pub. L. 85–866, title II, § 206(d)72 Stat. 1685Pub. L. 89–384, § 1(e)80 Stat. 104Pub. L. 89–719, title I, § 10680 Stat. 1139Pub. L. 91–172, title I, § 101(g)(4)83 Stat. 525Pub. L. 93–406, title II, § 1016(a)(15)88 Stat. 930Pub. L. 94–452, § 3(b)90 Stat. 1514Pub. L. 94–455, title XII, § 1203(h)(1)90 Stat. 1694Pub. L. 95–227, § 4(d)(6)92 Stat. 23Pub. L. 95–600, title III, § 362(d)(5)92 Stat. 2852Pub. L. 96–222, title I, § 108(b)(1)(A)94 Stat. 226Pub. L. 96–589, § 6(a)94 Stat. 3407Pub. L. 96–596, § 2(a)(4)(D)94 Stat. 3472Pub. L. 97–34, title IV, § 422(e)(7)95 Stat. 316Pub. L. 98–369, div. A, title III, § 305(b)(4)98 Stat. 784Pub. L. 99–514, title XII, § 1235(d)100 Stat. 2575Pub. L. 100–203, title X, § 10712(c)(3)101 Stat. 1330–467Pub. L. 101–508, title XI104 Stat. 1388–453Pub. L. 104–168, title X, § 1002(a)110 Stat. 1468Pub. L. 104–188, title I, § 1702(h)(17)110 Stat. 1874Pub. L. 105–34, title XII, § 1237(c)(2)111 Stat. 1026Pub. L. 105–206, title III, § 3106(b)(3)112 Stat. 734Pub. L. 110–28, title VIII, § 8246(a)(2)(E)121 Stat. 201Pub. L. 114–74, title XI, § 1101(f)(4)129 Stat. 638Pub. L. 115–141, div. U, title IV, § 401(a)(296)132 Stat. 1198Pub. L. 116–25, title I, § 1207(a)133 Stat. 990(, ; , ; , , ; , , ; , , ; , (j)(46), , , 531; , , ; , , ; , title XVI, § 1601(f)(2), title XIX, §§ 1902(b)(2)(A), 1906(b)(13)(A), title XX, § 2004(c)(4), , , 1746, 1806, 1834, 1868; , , ; , , ; , , ; , (i)(11), , , 3411; , (E), , ; , , ; , , ; , title XVIII, § 1875(d)(2)(B)(ii), , , 2896; , , ; , §§ 11311(a), 11801(c)(20)(A), , , 1388–528; –(c), , ; , , ; , , ; , , ; , , ; , , ; , , ; –(c), , , 991.)

Editorial Notes

Codification

Pub. L. 94–452, § 3(b), redesignated subsec. (i), relating to cross references, as subsec. (j) and added a new subsec. (i), relating to extension of time for collecting certain taxes.

Pub. L. 95–455, § 1902(b)(2)(A)Pub. L. 94–452, repealed subsec. (e) and (without reference to the amendment made by ) renumbered subsecs. (f) to (i) as (e) to (h), with the result that the section was then comprised of subsecs. (a) to (h) and subsec. (j), relating to cross references.

Pub. L. 94–455Pub. L. 95–600, § 362(d)(5), §§ 1203(h)(1), 1601(f)(2), and , amended the subsection relating to cross references, such subsection being described as either (h) or (i).

Pub. L. 96–596, § 2(a)(4)(E)Pub. L. 94–455Pub. L. 95–600 and (F), redesignated subsec. (j), relating to cross references, as subsec. (i) and provided that the above cited amendments by and shall be deemed to have been amendments of the redesignated subsec. (i).

Pub. L. 96–589 again redesignated subsec. (i), relating to cross references, as subsec. (j) and added a new subsec. (i), relating to cases under title 11.

Amendments

Pub. L. 116–25, § 1207(a)2019—Subsec. (j)(1). , substituted “coordinated industry case program” for “coordinated examination program” in introductory provisions.

Pub. L. 116–25, § 1207(b)Subsec. (j)(2)(A)(i). , amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “the issuance of such summons is preceded by a review of such issuance by the regional counsel of the Office of Chief Counsel for the region in which the examination of the corporation is being conducted,”.

Pub. L. 116–25, § 1207(c)Subsec. (j)(4). , added par. (4).

Pub. L. 115–141Pub. L. 114–742018—Subsec. (a)(1). , which directed amendment of par. (1) by substituting “section 6230(a))” for “section 6230(a)).”, was executed by substituting “section 6501 or 6502” for “section 6501 or 6502.”, to reflect the probable intent of Congress and the amendment made by . See 2015 Amendment note below.

Pub. L. 114–742015—Subsec. (a)(1). struck out “(or section 6229, but only with respect to a deficiency described in paragraph (2)(A) or (3) of section 6230(a))” after “section 6501 or 6502”.

Pub. L. 110–282007—Subsec. (k)(4). substituted “Tax return preparers” for “Income tax return preparers”.

Pub. L. 105–2061998—Subsec. (f). amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for a period equal to the period from the date property (including money) of a third party is wrongfully seized or received by the Secretary to the date the Secretary returns property pursuant to section 6343(b) or the date on which a judgment secured pursuant to section 7426 with respect to such property becomes final, and for 30 days thereafter. The running of the period of limitations on collection after assessment shall be suspended under this subsection only with respect to the amount of such assessment equal to the amount of money or the value of specific property returned.”

Pub. L. 105–341997—Subsec. (a)(1). substituted “paragraph (2)(A) or (3) of section 6230(a)” for “section 6230(a)(2)(A)”.

Pub. L. 104–188, § 1702(h)(17)(A)Pub. L. 101–508, § 11801(c)(20)(A)1996—Subsec. (j). , which directed that the subsection relating to extension in case of certain summonses be redesignated as (j), could not be executed, because that subsection (formerly subsec. (k)) was previously redesignated (j) by . See 1990 Amendment note below.

Pub. L. 104–168, § 1002(c)Pub. L. 101–508, § 11801(c)(20)(A), which directed that subsec. (k) be redesignated as (j), could not be executed, because that subsection was redesignated (j) by . See 1990 Amendment note below.

Pub. L. 104–168, § 1002(b)Pub. L. 101–508, § 11801(c)(20)(A)Subsec. (j)(1). , which directed substitution of “to a corporation (or to any other person to whom the corporation has transferred records) with respect to any return of tax by such corporation for a taxable year (or other period) for which such corporation is being examined under the coordinated examination program (or any successor program) of the Internal Revenue Service” for “with respect to any return of tax by a corporation” in subsec. (k)(1), was executed by making the substitution in subsec. (j)(1) to reflect the probable intent of Congress and the amendment by , which redesignated subsec. (k) as (j). See 1990 Amendment note below.

Pub. L. 104–168, § 1002(a)Pub. L. 101–508, § 11801(c)(20)(A)Subsec. (j)(2)(A). , which directed addition of cl. (i) and redesignation of former cls. (i) and (ii) as (ii) and (iii), respectively, in subsec. (k)(2)(A), was executed by making the amendment in subsec. (j)(2)(A) to reflect the probable intent of Congress and the amendment by , which redesignated subsec. (k) as (j). See 1990 Amendment note below.

Pub. L. 104–188, § 1702(h)(17)(B)lSubsec. (k). , redesignated the subsection relating to cross references (subsec. ()) as (k).

Pub. L. 104–188, § 1702(h)(17)(A)Pub. L. 101–508, § 11801(c)(20)(A), which directed that the subsection relating to extension in case of certain summonses be redesignated as (j), could not be executed, because that subsection (formerly subsec. (k)) was previously redesignated (j) by . See 1990 Amendment note below.

Pub. L. 104–168, § 1002(c)Pub. L. 101–508, § 11801(c)(20)(A), which directed that subsec. (k) be redesignated as (j), could not be executed, because that subsection was redesignated (j) by . See 1990 Amendment note below.

lPub. L. 104–188, § 1702(h)(17)(B)lSubsec. (). , redesignated the subsection relating to cross references (subsec. ()) as (k).

Pub. L. 104–168, § 1002(c)lPub. L. 104–188, § 1702(h)(17), which directed that subsec. () be redesignated as (k), could not be executed, because that subsection was redesignated (k) by . See above and see Effective Date of 1996 Amendments note below.

Pub. L. 101–508, § 11801(c)(20)(A)1990—Subsecs. (h) to (j). , redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) “Extension of time for collecting tax attributable to divestitures pursuant to Bank Holding Company Act Amendments of 1970” which read as follows: “The running of the period of limitations for collection of the tax attributable to a sale with respect to which the taxpayer makes an election under section 6158(a) shall be suspended for the period during which there are any unpaid installments of such tax.”

Pub. L. 101–508, § 11801(c)(20)(A)Subsec. (k). , redesignated subsec. (k) as (j).

Pub. L. 101–508, § 11311(a)l, added subsec. (k). Former subsec. (k) redesignated ().

lPub. L. 101–508, § 11311(a)lSubsec. (). , redesignated subsec. (k) as ().

Pub. L. 100–2031987—Subsec. (g). struck out “4951, 4952,” before “4971”.

Pub. L. 99–514, § 1875(d)(2)(B)(ii)1986—Subsec. (a)(1). , substituted “section 6501 or 6502 (or section 6229, but only with respect to a deficiency described in section 6230(a)(2)(A)).” for “section 6501 or 6502”.

Pub. L. 99–514, § 1235(d)Subsecs. (j), (k). , added subsec. (j) and redesignated former subsec. (j) as (k).

Pub. L. 98–3691984—Subsec. (g). substituted “section 4963(e)” for “section 4962(e)”.

Pub. L. 97–341981—Subsec. (d). struck out reference to section 6166A.

Pub. L. 96–596, § 2(a)(4)(D)1980—Subsec. (g). , substituted “section 4962(e)” for “section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)”.

Pub. L. 96–222 substituted “4951, 4952, 4971, or 4975” for “4971, 4975, 4985, or 4986” and “4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)” for “4971(c)(3), 4975(f)(6), 4985(e)(4), or 4986(e)(2)”.

Pub. L. 96–589, § 6(a)Subsec. (i). , added subsec. (i) and redesignated former subsec. (i), relating to cross references, as (j). See Codification note set out above.

Pub. L. 96–596, § 2(a)(4)(E), redesignated subsec. (j), relating to cross references, as (i). See Codification note set out above.

Pub. L. 96–589, § 6(a)Subsec. (j). , (i)(11), redesignated former subsec. (i), relating to cross references, as (j), and in par. (2) of subsec. (j) as so redesignated, struck out reference to bankruptcy. See Codification note set out above.

Pub. L. 96–596, § 2(a)(4)(E), redesignated former subsec. (j), relating to cross references, as (i). See Codification note set out above.

Pub. L. 95–2271978—Subsec. (g). inserted provisions relating to sections 4985 and 4986 and substituted “4975(f)(6)” for “4975(f)(4)”.

Pub. L. 95–600Pub. L. 96–596, § 2(a)(4)(E)Subsec. (j)(5). , as amended by and (F), substituted “in the case of a regulated investment company or a real estate investment trust, see section 860(h)” for “of a real estate investment trust, see section 859(f)”. See Codification note above.

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 2004(c)(4)Subsec. (d). , substituted “section 6163, 6166, or 6166A” for “section 6166”.

Pub. L. 94–455, § 1902(b)(2)(A)Subsec. (e). , redesignated subsec. (f) as (e). Former subsec. (e), which related to certain powers of appointment, was struck out.

Pub. L. 94–455Subsec. (f). , §§ 1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (g) as (f), and struck out “or his delegate” after “Secretary” wherever appearing. Former subsec. (f) redesignated (e).

Pub. L. 94–455Subsec. (g). , §§ 1902(b)(2)(A), 1906(b)(13)(A), redesignated subsec. (h) as (g) and struck out “or his delegate” after “Secretary”. Former subsec. (g) redesignated (f).

Pub. L. 94–455, § 1902(b)(2)(A)Subsec. (h). , redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). See Codification note above.

Pub. L. 94–455, § 1902(b)(2)(A)Subsec. (i). , redesignated subsec. (i) as (h).

Pub. L. 94–452 added subsec. (i). Former subsec. (i) redesignated (j).

Pub. L. 94–455Pub. L. 96–596, § 2(a)(4)(E)Subsec. (j). , §§ 1203(h)(1), 1601(f)(2), as amended by , (F), added pars. (4) and (5). See Codification note set out above.

Pub. L. 94–452 redesignated former subsec. (i) as (j).

Pub. L. 93–406, § 1016(a)(15)(A)1974—Subsec. (a)(1). , substituted “certain excise taxes)” for “chapter 42 taxes)”.

Pub. L. 93–406, § 1016(a)(15)(B)Subsec. (h). , inserted “or section 4971 or section 4975” after “section 507” and substituted “4945(i)(2), 4971(c)(3), or 4975(f)(4)” for “or 4945(h)(2)”.

Pub. L. 91–172, § 101(j)(46)1969—Subsec. (a)(1). , inserted reference to chapter 42 taxes.

Pub. L. 91–172, § 101(g)(4)Subsecs. (h), (i). , added subsec. (h) and redesignated former subsec. (h) as (i).

Pub. L. 89–719, § 106(a)1966—Subsec. (b). , struck out “(other than the estate of a decedent or of an incompetent)” after “assets of the taxpayer” and “or Territory” after “of any State”.

Pub. L. 89–719, § 106(b)Subsec. (c). , substituted “Taxpayer outside United States” for “Location of property outside the United States or removal of property from the United States” in heading, and “The running of the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period during which the taxpayer is outside the United States if such period of absence is for a continuous period of at least 6 months. If the preceding sentence applies and at the time of the taxpayer’s return to the United States the period of limitations on collection after assessment prescribed in section 6502 would expire before the expiration of 6 months from the date of his return, such period shall not expire before the expiration of such 6 months” for “In case collection is hindered or delayed because property of the taxpayer is situated or held outside the United States or is removed from the United States, the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period collection is so hindered or delayed. The total suspension of time under this subsection shall not in the aggregate exceed 6 years.”

Pub. L. 89–384Subsec. (f). added subsec. (f). Former subsec. (f) redesignated (g).

Pub. L. 89–719, § 106(c)Subsec. (g). , added subsec. (g) and redesignated former subsec. (g) as (h).

Pub. L. 89–384 redesignated subsec. (f) as (g).

Pub. L. 89–719, § 106(c)Subsec. (h). , redesignated former subsec. (g) as (h).

Pub. L. 85–8661958—Subsec. (d). struck out “assessment or” after “period of limitations for” and inserted “or under the provisions of section 6166”.

1956—Subsecs. (e), (f). Act , added subsec. (e) and redesignated former subsec. (e) as (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Pub. L. 116–25, title I, § 1207(d)133 Stat. 991

“The amendments made by this section [amending this section] shall apply to summonses issued after the date which is 45 days after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2015 Amendment

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

Effective Date of 2007 Amendment

Pub. L. 110–28section 8246(c) of Pub. L. 110–28section 6060 of this titleAmendment by applicable to returns prepared after , see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34, title XII, § 1237(d)111 Stat. 1026

section 6230 of this title“The amendments made by this section [amending this section and ] shall take effect as if included in the amendments made by section 402 of the Tax Equity and Fiscal Responsibility Act of 1982 [Pu b. L. 97–248].”
, , , provided that:

Effective Date of 1996 Amendments

Pub. L. 104–188Pub. L. 101–508, title XIsection 1702(i) of Pub. L. 104–188section 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 .

Pub. L. 104–168, title X, § 1002(d)110 Stat. 1468

“The amendments made by this section [amending this section] shall apply to summonses issued after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11311(b)104 Stat. 1388–453

“The amendment made by subsection (a) [amending this section] shall apply to any tax (whether imposed before, on, or after the date of the enactment of this Act []) if the period prescribed by section 6501 of the Internal Revenue Code of 1986 for the assessment of such tax (determined with regard to extensions) has not expired on such date of the [sic] enactment.”
, , , provided that:

Effective Date of 1987 Amendment

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

Effective Date of 1986 Amendment

section 1235(d) of Pub. L. 99–514section 1235(h) of Pub. L. 99–514section 1291 of this titleAmendment by applicable to taxable years of foreign corporations beginning after , see , set out as an Effective Date note under .

section 1875(d)(2)(B)(ii) of Pub. L. 99–514Pub. L. 97–248section 1875(d)(2)(C) of Pub. L. 99–514section 6213 of this titleAmendment by effective as if included in the Tax Equity and Fiscal Responsibility Act of 1982, , see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369section 305(c) of Pub. L. 98–369section 4962 of this titleAmendment by applicable to taxable events occurring after , see , set out as an Effective Date note under .

Effective Date of 1981 Amendment

Pub. L. 97–34section 422(f)(1) of Pub. L. 97–34section 6166 of this titleAmendment by applicable to estates of decedents dying after , see , set out as a note under .

Effective Date of 1980 Amendments

Pub. L. 96–596section 2(d) of Pub. L. 96–596section 4961 of this titleFor effective date of amendment by with respect to any first tier tax and to any second tier tax, see , set out as an Effective Date note under .

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

Pub. L. 96–222Pub. L. 95–227section 108(b)(4) of Pub. L. 96–222section 192 of this titleAmendment by effective as if included in the provisions of the Black Lung Benefits Revenue Act of 1977, , see , set out as a note under .

Effective Date of 1978 Amendments

Pub. L. 95–600section 860(e) of this titlesection 362(e) of Pub. L. 95–600section 860 of this titleAmendment by applicable with respect to determinations (as defined in ) after , see , set out as an Effective Date note under .

Pub. L. 95–227section 4(f) of Pub. L. 95–227section 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 1976 Amendments

section 1203(h)(1) of Pub. L. 94–455section 1203(j) of Pub. L. 94–455section 7701 of this titleAmendment by applicable to documents prepared after , see , set out as a note under .

section 1601(f)(2) of Pub. L. 94–455section 1608(a) of Pub. L. 94–455section 857 of this titleFor effective date of amendment by , see , set out as a note under .

section 1902(b)(2)(A) of Pub. L. 94–455section 1902(c)(1) of Pub. L. 94–455section 2012 of this titleAmendment by applicable in the case of estates of decedents dying after , see , set out as a note under .

section 2004(c)(4) of Pub. L. 94–455section 2004(g) of Pub. L. 94–455section 6166 of this titleAmendment by applicable to estates of decedents dying after , see , set out as a note under .

Pub. L. 94–452section 3(e) of Pub. L. 94–452section 6151 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 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 as an Effective Date; Transitional Rules note under .

Effective Date of 1969 Amendment

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

Effective Date of 1966 Amendments

Pub. L. 89–719Pub. L. 89–719section 6323 of this titleAmendment by applicable after , regardless of when title or lien of United States arose or when lien or interest of another person was acquired, except in a case in which a lien or title derived from enforcement of a lien held by United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before , or in a case in which the amendment would impair a priority held by any person other than United States holding a lien or interest prior to , operate to increase liability of such person, or shorten the time for bringing suit with respect to transactions occurring before , see section 114(a)–(e) of , set out as a note under .

Pub. L. 89–384section 1351(b) of this titlesection 2 of Pub. L. 89–384section 1351 of this titleAmendment by applicable with respect to amounts received after , in respect of foreign expropriation losses (as defined in ) sustained after , see , set out as an Effective Date note under .

Effective Date of 1958 Amendment

Pub. L. 85–866section 206(f) of Pub. L. 85–866section 6161 of this titleFor effective date of amendment by , see , set out as a note under .

Effective Date of 1956 Amendment

section 2055 of this titleAmendment by act , applicable in the case of decedents dying after , see section 3 of act , set out as a note set out under .

Savings Provision

section 11801(c)(20)(A) of Pub. L. 101–508section 11821(b) of Pub. L. 101–508section 45K of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

Annual Report to Congress Concerning Designated Summonses

Pub. L. 104–168, title X, § 1003110 Stat. 1468

“Not later than December 31 of each calendar year after 1995, the Secretary of the Treasury or his delegate shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the number of designated summonses (as defined in section 6503(j) of the Internal Revenue Code of 1986) which were issued during the preceding 12 months.”
, , , provided that:

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 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 .

Application of Prior Amendments

Pub. L. 96–596, § 2(a)(4)(F)94 Stat. 3472Pub. L. 99–514, § 2100 Stat. 2095

Pub. L. 94–455Pub. L. 95–600section 6(a) of Pub. L. 96–589“The amendments made by sections 1203(h)(1) and 1601(f)(2) of the Tax Reform Act of 1976 [], and the amendment made by section 362(d)(5) of the Revenue Act of 1978 [], shall be deemed to be amendments to section 6503(i) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954, subsec. (j), as redesignated by ] (as redesignated by subparagraph (E) [redesignating subsec. (j) as (i)]).”
, , , as amended by , , , provided that: