Notes on 26 U.S.C. § 7422 : US Code - Notes

Search Notes on 26 U.S.C. § 7422 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 876; Pub. L. 85-866, title I,
Sec. 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89-713, Sec. 3(a),
Nov. 2, 1966, 80 Stat. 1108; Pub. L. 91-172, title I, Sec. 101(i),
(j)(56), Dec. 30, 1969, 83 Stat. 525, 532; Pub. L. 92-178, title
III, Sec. 309(a), Dec. 10, 1971, 85 Stat. 525; Pub. L. 93-406,
title II, Sec. 1016(a)(26), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94-
455, title XIII, Sec. 1307(d)(2)(F)(viii), title XVI, Sec.
1605(b)(11), title XIX, Sec. 1906(a)(44), (b)(13)(A), Oct. 4, 1976,
90 Stat. 1728, 1755, 1830, 1834; Pub. L. 96-222, title I, Sec.
108(b)(1)(D)-(F), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96-223, title
I, Sec. 101(f)(1)(J), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96-596,
Sec. 2(c)(2), Dec. 24, 1980, 94 Stat. 3474; Pub. L. 97-164, title
I, Sec. 151, Apr. 2, 1982, 96 Stat. 46; Pub. L. 97-248, title IV,
Sec. 402(c)(11), Sept. 3, 1982, 96 Stat. 668; Pub. L. 98-369, div.
A, title VII, Sec. 714(g)(1), (p)(2)(H), July 18, 1984, 98 Stat.
961, 965; Pub. L. 99-514, title XVIII, Sec. 1899A(58), Oct. 22,
1986, 100 Stat. 2961; Pub. L. 100-203, title X, Sec. 10712(c)(5),
Dec. 22, 1987, 101 Stat. 1330-467; Pub. L. 100-418, title I, Sec.
1941(b)(2)(B)(x), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 102-572,
title IX, Sec. 902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L.
104-168, title XIII, Sec. 1311(c)(4), July 30, 1996, 110 Stat.
1478; Pub. L. 105-206, title III, Sec. 3104(a), July 22, 1998, 112
Stat. 731.)
REFERENCES IN TEXT
The date of enactment of this title, referred to in subsec. (e),
is Aug. 16, 1954.
AMENDMENTS
1998 - Subsecs. (j), (k). Pub. L. 105-206 added subsec. (j) and
redesignated former subsec. (j) as (k).
1996 - Subsec. (g)(2), (3). Pub. L. 104-168 inserted "4958,"
after "4955,".
1992 - Subsecs. (e), (i). Pub. L. 102-572 substituted "United
States Court of Federal Claims" for "United States Claims Court"
wherever appearing.
1988 - Subsec. (e). Pub. L. 100-418 substituted "or 44" for "44,
or 45".
1987 - Subsec. (g)(2), (3). Pub. L. 100-203 inserted "4955,"
after "4952,".
1986 - Subsec. (g)(1)(B). Pub. L. 99-514 substituted "section
4963" for "section 4962".
1984 - Subsec. (h). Pub. L. 98-369, Sec. 714(p)(2)(H),
substituted "section 6231(a)(3)" for "section 6131(a)(3)".
Subsecs. (i), (j). Pub. L. 98-369, Sec. 714(g)(1), added subsec.
(i) and redesignated former subsec. (i) as (j).
1982 - Subsec. (e). Pub. L. 97-164 substituted "United States
Claims Court" for "Court of Claims" wherever appearing.
Subsecs. (h), (i). Pub. L. 97-248 added subsec. (h) and
redesignated former subsec. (h) as (i).
1980 - Subsec. (e). Pub. L. 96-223 inserted reference to chapter
45.
Subsec. (g). Pub. L. 96-596 substituted in par. (1) provision
authorizing, with respect to any taxable event, payment of the full
amount of the first tier tax as constituting sufficient payment in
order to maintain an action under this section with respect to the
second tier tax and defining the terms "taxable event", "first tier
tax", and "second tier tax" as having the respective meanings given
to such terms by section 4962 of this title for provision
authorizing, with respect to any act or failure to act giving rise
to liability under sections 4941, 4942, 4943, 4944, 4945, 4951,
4952, 4971, or 4975 of this title, payment of the full amount of
tax imposed under specified subsections of those sections as
constituting sufficient payment in order to maintain an action
under this section with respect to such act or failure to act.
Pub. L. 96-222 substituted in pars. (1) to (3) "4944, 4945, 4951,
4952" for "4944, 4945" and in par. (1) "section 4945(a) (relating
to initial taxes on taxable expenditures), section 4951(a)
(relating to initial taxes on self dealing), 4952(a) (relating to
initial taxes on taxable expenditures)" for "section 4945(a)
(relating to initial taxes on taxable expenditures)" and "section
4945(b) (relating to additional taxes on taxable expenditures),
section 4951(b) (relating to additional taxes on self-dealing),
4952(b) (relating to additional taxes on taxable expenditures)" for
"section 4945(b) (relating to additional taxes on taxable
expenditures)".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (c). Pub. L. 94-455, Sec. 1906(a)(44), struck out
"instituted after June 15, 1942," after "res judicata in all suits"
and "where the petition to the Tax Court was filed after such date"
after "decisions of the Tax Court".
Subsec. (e). Pub. L. 94-455, Secs. 1307(d)(2)(F)(viii),
1605(b)(11), 1906(b)(13)(A), struck out "or his delegate" after
"Secretary" and substituted "chapter 41, 42," for "chapter 42" and
"43, or 44" for "or 43".
1974 - Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(26)(A),
substituted "chapter 42 or 43" for "chapter 42".
Subsec. (g). Pub. L. 93-406, Sec. 1016(a)(26)(B)-(F), substituted
"chapter 42 or 43" for "chapter 42" in heading, substituted "4945,
4971, or 4975" for "or 4945", "section 4945(a) (relating to initial
taxes on taxable expenditures), 4971(a) (relating to initial tax on
failure to meet minimum funding standard), 4975(a) (relating to
initial tax on prohibited transactions)" for "section 4945(a)
(relating to initial taxes on taxable expenditures)", and "section
4945(b) (relating to additional taxes on taxable expenditures),
section 4971(b) (relating to additional tax on failure to meet
minimum funding standard), or section 4975(b) (relating to
additional tax on prohibited transactions)" for "or section 4945(b)
(relating to additional taxes on taxable expenditures)" in par.
(1), and substituted "4945, 4971, or 4975" for "or 4945" in pars.
(2) and (3).
1971 - Subsec. (f)(1). Pub. L. 92-178 authorized maintenance of
suit or proceeding against the United States notwithstanding
provisions of section 1502 of Title 28 (relating to certain treaty
cases).
1969 - Subsec. (e). Pub. L. 91-172, Sec. 101(j)(56), inserted
reference to chapter 42 taxes.
Subsecs. (g), (h). Pub. L. 91-172, Sec. 101(i), added subsec. (g)
and redesignated former subsec. (g) as (h).
1966 - Subsecs. (f), (g). Pub. L. 89-713 added subsec. (f) and
redesignated former subsec. (f) as (g).
1958 - Subsec. (f)(2). Pub. L. 85-866 struck out "district"
before "attorneys".
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3104(c), July 22, 1998, 112
Stat. 732, provided that: "The amendments made by this section
[amending this section and section 7479 of this title] shall apply
to any claim for refund filed after the date of the enactment of
this Act [July 22, 1998]."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-168 applicable to excess benefit
transactions occurring on or after Sept. 14, 1995 and not
applicable to any benefit arising from a transaction pursuant to
any written contract which was binding on Sept. 13, 1995, and at
all times thereafter before such transaction occurred, see section
1311(d)(1), (2) of Pub. L. 104-168, set out as a note under section
4955 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
911 of Pub. L. 102-572, set out as a note under section 171 of
Title 28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1988 AMENDMENT
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 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to taxable years
beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100-
203, set out as an Effective Date note under section 4955 of this
title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 714(g)(1) of Pub. L. 98-369 applicable to
any claim for refund or credit filed after July 18, 1984, see
section 714(g)(4) of Pub. L. 98-369, set out as an Effective Date
note under section 1509 of Title 28, Judiciary and Judicial
Procedure.
Amendment by section 714(p)(2)(H) of Pub. L. 98-369 effective as
if included in the provision of the Tax Equity and Fiscal
Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
relates, see section 715 of Pub. L. 98-369, set out as a note under
section 31 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 the
applicability of the amendment to any partnership taxable year
ending after Sept. 3, 1982, if the partnership, each partner, and
each indirect partner requests such application and the Secretary
of the Treasury or his delegate consents to such application, see
section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
Date note under section 6221 of this title.
Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
402 of Pub. L. 97-164, set out as a note under section 171 of Title
28, Judiciary and Judicial Procedure.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to
any first tier tax and to any second tier tax, see section 2(d) of
Pub. L. 96-596, set out as an Effective Date note under section
4961 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.
Amendment by Pub. L. 96-222 effective as if included in the
provisions of the Black Lung Benefits Revenue Act of 1977, Pub. L.
95-227, see section 108(b)(4) of Pub. L. 96-222, set out as a note
under section 192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(d)(2)(F)(viii) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(11) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
Amendment by section 1906(a)(44), (b)(13)(A) of Pub. L. 94-455
effective on first day of first month which begins more than 90
days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455,
set out as a note under section 6013 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, and 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 1971 AMENDMENT
Section 309(b) of Pub. L. 92-178 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to suits
or proceedings which are instituted after January 30, 1967."
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1966 AMENDMENT
Section 3(d) of Pub. L. 89-713 provided that: "The amendments
made by subsections (a) and (b) [amending this section and section
2502 of Title 28, Judiciary and Judicial Procedure] shall apply to
suits brought against officers, employees, or personal
representatives referred to therein which are instituted 90 days or
more after the date of the enactment of this Act [Nov. 2, 1966].
The amendment made by subsection (c) [amending section 7482 of this
title] shall apply to all decisions of the Tax Court entered after
the date of enactment of this Act."
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 as effective Aug. 17, 1954, see
section 1(c)(2) of Pub. L. 85-866, set out as a note under section
165 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 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 Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.