Notes on 26 U.S.C. § 6512 : US Code - Notes

Search Notes on 26 U.S.C. § 6512 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87-870, Sec. 4,
Oct. 23, 1962, 76 Stat. 1161; Pub. L. 91-172, title I, Sec.
101(j)(47), (48), title IX, Sec. 960(b), Dec. 30, 1969, 83 Stat.
531, 734; Pub. L. 91-614, title I, Sec. 102(d)(9), Dec. 31, 1970,
84 Stat. 1842; Pub. L. 93-406, title II, Sec. 1016(a)(16), Sept. 2,
1974, 88 Stat. 930; Pub. L. 94-455, title XIII, Sec.
1307(d)(2)(F)(vii), title XVI, Sec. 1605(b)(9), title XIX, Sec.
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 95-
600, title II, Sec. 212(b)(2), Nov. 6, 1978, 92 Stat. 2819; Pub.
L. 96-223, title I, Sec. 101(f)(6), Apr. 2, 1980, 94 Stat. 253;
Pub. L. 96-589, Sec. 6(d)(3), Dec. 24, 1980, 94 Stat. 3408; Pub. L.
97-248, title IV, Sec. 402(c)(8), (9), Sept. 3, 1982, 96 Stat. 668;
Pub. L. 100-418, title I, Sec. 1941(b)(2)(J), (K), Aug. 23, 1988,
102 Stat. 1323; Pub. L. 100-647, title VI, Secs. 6244(a), (b)(2),
6246(b)(1), 6247(b)(1), Nov. 10, 1988, 102 Stat. 3750-3752; Pub. L.
105-34, title XII, Secs. 1239(c)(2), 1282(a), title XIV, Sec.
1451(a), (b), Aug. 5, 1997, 111 Stat. 1028, 1037, 1054; Pub. L. 105-
206, title III, Sec. 3464(b), (c), July 22, 1998, 112 Stat. 767;
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 319(19)], Dec. 21,
2000, 114 Stat. 2763, 2763A-647.)
AMENDMENTS
2000 - Subsec. (a)(1), (2), (5). Pub. L. 106-554 substituted a
comma for a semicolon before "and" at end.
1998 - Subsec. (a)(5), (6). Pub. L. 105-206, Sec. 3464(b), added
pars. (5) and (6).
Subsec. (b)(1). Pub. L. 105-206, Sec. 3464(c), inserted at end
"If a notice of appeal in respect of the decision of the Tax Court
is filed under section 7483, the Secretary is authorized to refund
or credit the overpayment determined by the Tax Court to the extent
the overpayment is not contested on appeal."
1997 - Subsec. (b)(2). Pub. L. 105-34, Sec. 1451(a), inserted at
end "An order of the Tax Court disposing of a motion under this
paragraph shall be reviewable in the same manner as a decision of
the Tax Court, but only with respect to the matters determined in
such order."
Subsec. (b)(3). Pub. L. 105-34, Sec. 1282(a), inserted concluding
provisions "In a case described in subparagraph (B) where the date
of the mailing of the notice of deficiency is during the third year
after the due date (with extensions) for filing the return of tax
and no return was filed before such date, the applicable period
under subsections (a) and (b)(2) of section 6511 shall be 3 years."
Pub. L. 105-34, Sec. 1239(c)(2), inserted concluding provisions
"In the case of a credit or refund relating to an affected item
(within the meaning of section 6231(a)(5)), the preceding sentence
shall be applied by substituting the periods under sections 6229
and 6230(d) for the periods under section 6511(b)(2), (c), and
(d)."
Subsec. (b)(4). Pub. L. 105-34, Sec. 1451(b), added par. (4).
1988 - Subsec. (a). Pub. L. 100-647, Sec. 6247(b)(1), substituted
"interest or section 7481(d) solely with respect to a determination
of estate tax by the Tax Court)" for "interest)".
Pub. L. 100-647, Sec. 6246(b)(1), inserted "(or 7481(c) with
respect to a determination of statutory interest)" after "section
6213(a)".
Pub. L. 100-418, Sec. 1941(b)(2)(J), substituted "or of tax
imposed by chapter 41" for "of tax imposed by chapter 41" and
struck out ", or of tax imposed by chapter 45 for the same taxable
period" after "to which such petition relates".
Subsec. (b)(1). Pub. L. 100-647, Sec. 6244(a), substituted
"paragraph (3)" for "paragraph (2)".
Pub. L. 100-418, Sec. 1941(b)(2)(K), substituted "or of tax
imposed by chapter 41" for "of tax imposed by chapter 41" and
struck out ", or of tax imposed by chapter 45 for the same taxable
period" after "to which such petition relates".
Subsec. (b)(2), (3). Pub. L. 100-647, Sec. 6244(a), added par.
(2) and redesignated former par. (2) as (3).
Subsec. (c). Pub. L. 100-647, Sec. 6244(b)(2), substituted
"references" for "reference" in heading, designated existing
provisions as par. (1), and added par. (2).
1982 - Subsec. (a)(4). Pub. L. 97-248, Sec. 402(c)(8), added par.
(4).
Subsec. (b)(2). Pub. L. 97-248, Sec. 402(c)(9), substituted "(c),
or (d)" for "(c), (d), or (g)" wherever appearing.
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(6)(A),
substituted "certain excise taxes" for "chapter 41, 42, 43, or 44
taxes" and "decedent, of tax imposed" for "decedent, or of tax
imposed" and inserted ", or of tax imposed by chapter 45 for the
same taxable period" after "to which such petition relates" in
provisions preceding par. (1).
Subsec. (b)(1). Pub. L. 96-223, Sec. 101(f)(6)(B), substituted
"of tax imposed by chapter 41" for "or of tax imposed by chapter
41" and inserted ", or of tax imposed by chapter 45 for the same
taxable period" after "to which such petition relates".
Subsec. (c). Pub. L. 96-589 added subsec. (c).
1978 - Subsec. (b)(2). Pub. L. 95-600 substituted "(c), (d), or
(g)" for "(c), or (d)" wherever appearing.
1976 - Subsecs. (a), (b)(1). Pub. L. 94-455 substituted reference
to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and
reference to Secretary for reference to Secretary or his delegate.
1974 - Subsec. (a). Pub. L. 93-406 inserted reference to chapter
43 in provisions preceding par (1).
Subsec. (b)(1). Pub. L. 93-406 inserted reference to chapter 43.
1970 - Pub. L. 91-614 substituted "the same calendar year or
calendar quarter" for "the same calendar year" in two places.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(47), inserted
references to chapter 42 taxes.
Subsec. (b)(1). Pub. L. 91-172, Secs. 101(j)(48), 960(b),
inserted reference to chapter 42 taxes and inserted reference to
the exception to the Tax Court's jurisdiction provided for in par.
(2) and in section 7463 of this title.
1962 - Subsec. (b)(2)(C). Pub. L. 87-870 added subpar. (C).
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 1239(c)(2) of Pub. L. 105-34 applicable to
partnership taxable years ending after Aug. 5, 1997, see section
1239(f) of Pub. L. 105-34, set out as a note under section 6225 of
this title.
Section 1282(b) of Pub. L. 105-34 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
claims for credit or refund for taxable years ending after the date
of the enactment of this Act [Aug. 5, 1997]."
Section 1451(c) of Pub. L. 105-34 provided that: "The amendments
made by this section [amending this section] shall take effect on
the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 6244(a), (b)(2) of Pub. L. 100-647
applicable to overpayments determined by the Tax Court which have
not been refunded by the 90th day after Nov. 10, 1988, see section
6244(c) of Pub. L. 100-647, set out as a note under section 6214 of
this title.
Section 6246(c) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and section 7481 of
this title] shall apply to assessments of deficiencies redetermined
by the Tax Court made after the date of the enactment of this Act
[Nov. 10, 1988]."
Section 6247(c) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and section 7481 of
this title] shall be effective with respect to Tax Court cases for
which the decision is not final on the date of the enactment of
this Act [Nov. 10, 1988]."
Amendment by Pub. L. 100-418 applicable to crude oil removed from
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable
years beginning after Sept. 3, 1982, with provision for
applicability of amendment to any partnership taxable year ending
after Sept. 3, 1982, if partnership, each partner, and each
indirect partner requests such application and Secretary of the
Treasury or his delegate consents to such application, see section
407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note
under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under Title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 applicable to partnership items
arising in partnership taxable years beginning after Dec. 31, 1978,
see section 212(c) of Pub. L. 95-600, set out as a note under
section 6501 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(d)(2)(F)(vii) of Pub. L. 94-455
applicable to taxable years beginning after Dec. 31, 1976, see
section 1307(e) of Pub. L. 94-455, set out as a note under section
501 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by section 101(j)(47), (48) of Pub. L. 91-172 effective
Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as
an Effective Date note under section 4940 of this title.
Amendment by section 960(b) of Pub. L. 91-172 effective one year
after Dec. 30, 1969, see section 962(e) of Pub. L. 91-172, set out
as an Effective Date note under section 7463 of this title.