Notes on 26 U.S.C. § 66 : US Code - Notes

Search Notes on 26 U.S.C. § 66 : US Code - Notes

(Added Pub. L. 96-605, title I, Sec. 101(a), Dec. 28, 1980, 94
Stat. 3521; amended Pub. L. 98-369, div. A, title IV, Sec.
424(b)(1)-(2)(B), July 18, 1984, 98 Stat. 802, 803; Pub. L. 101-
239, title VII, Sec. 7841(d)(8), Dec. 19, 1989, 103 Stat. 2428;
Pub. L. 105-206, title III, Sec. 3201(b), July 22, 1998, 112 Stat.
739.)
AMENDMENTS
1998 - Subsec. (c). Pub. L. 105-206 inserted at end "Under
procedures prescribed by the Secretary, if, taking into account all
the facts and circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under the preceding sentence, the Secretary may relieve
such individual of such liability."
1989 - Subsec. (d)(1). Pub. L. 101-239 substituted "section
911(d)(2)" for "section 911(b)".
1984 - Pub. L. 98-369, Sec. 424(b)(2)(A), struck out "where
spouses live apart" in section catchline.
Subsec. (a). Pub. L. 98-369, Sec. 424(b)(2)(B), substituted
"Treatment of community income where spouses live apart" for
"General rule" in heading.
Subsecs. (b) to (d). Pub. L. 98-369, Sec. 424(b)(1), added
subsecs. (b) and (c) and redesignated former subsec. (b) as (d).
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 applicable to any liability for tax
arising after July 22, 1998, and any liability for tax arising on
or before such date but remaining unpaid as of such date, see
section 3201(g)(1) of Pub. L. 105-206, set out as a note under
section 6015 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to all taxable years to
which the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
applies with corresponding provisions deemed to be included in the
Internal Revenue Code of 1939 and applicable to all taxable years
to which such Code applies, except subsection (b) of this section
is applicable to taxable years beginning after December 31, 1984,
see section 424(c) of Pub. L. 98-369, set out as a note under
section 6013 of this title.
EFFECTIVE DATE
Section 101(c) of Pub. L. 96-605 provided that: "The amendments
made by this section [enacting this section] shall apply to
calendar years beginning after December 31, 1980."