Title 26 — Internal Revenue Code — § 6501. Limitations on assessment and collection
Summary
Section 6501 of Title 26—Internal Revenue Code, Limitations on assessment and collection, runs on pages 3688 to 3700 with its editorial notes and amendment history. The general rule is that any tax imposed by the title shall be assessed within 3 years after the return was filed, whether or not it was filed on or after the date prescribed. Among the exceptions, the tax on a false or fraudulent return filed with the intent to evade tax may be assessed at any time, and where a taxpayer omits from gross income an amount in excess of 25 percent of the gross income stated in the return, the tax may be assessed within 6 years after the return was filed.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3688
such requirements are modified pursuant to sec- eligible residents to a retirement savings vehicle estab-
tion 102(c)(2) 1 of the SECURE 2.0 Act of 2022. lished under the laws of such possession or the United
States that is substantially similar to a plan, or is a
(h) Inflation adjustments plan, described in clause (iii), (iv), (v), or (vi) of section
(1) In general 402(c)(8)(B) of the Internal Revenue Code of 1986 or an
individual retirement plan, and the restrictions on dis-
In the case of any taxable year beginning in tributions from such retirement savings vehicle are
a calendar year after 2027, the $41,000 amount substantially similar to the provisions of section
in subsection (b)(3)(A)(i) shall be increased by 6433(d)(2) of such Code (as added by this section).
an amount equal to— ‘‘(3) COORDINATION WITH UNITED STATES SAVER’S
(A) such dollar amount, multiplied by MATCH.—No matching contribution shall be allowed
(B) the cost-of-living adjustment deter- under section 6433 of the Internal Revenue Code of 1986
mined under section 1(f)(3) for the calendar (as added by this section) to any person—
‘‘(A) to whom a matching contribution is paid by
year in which the taxable year begins, deter- the possession by reason of the amendments made by
mined by substituting ‘‘calendar year 2026’’ this section, or
for ‘‘calendar year 2016’’ in subparagraph ‘‘(B) who is eligible for a payment under a plan de-
(A)(ii) thereof. scribed in paragraph (2).
(2) Rounding ‘‘(4) MIRROR CODE TAX SYSTEM.—For purposes of this
subsection, the term ‘mirror code tax system’ means,
Any increase determined under paragraph (1) with respect to any possession of the United States, the
shall be rounded to the nearest multiple of income tax system of such possession if the income tax
$1,000. liability of the residents of such possession under such
system is determined by reference to the income tax
(Added Pub. L. 117–328, div. T, title I, § 103(a), laws of the United States as if such possession were the
Dec. 29, 2022, 136 Stat. 5279.) United States.
‘‘(5) TREATMENT OF PAYMENTS.—For purposes of sec-
Editorial Notes tion 1324 of title 31, United States Code, the payments
under this subsection shall be treated in the same man-
REFERENCES IN TEXT ner as a refund due from a credit provision referred to
Section 102(c)(2) of the SECURE 2.0 Act of 2022, re- in subsection (b)(2) of such section.’’
ferred to in subsec. (g), probably means section 103(c)(2) PROMOTION OF SAVER’S MATCH
of div. T of Pub. L. 117–328, known as the SECURE 2.0
Act of 2022, which is set out as a note under section 6058 Pub. L. 117–328, div. T, title I, § 104(a), Dec. 29, 2022, 136
of this title and which directs the Secretary of the Stat. 5286, provided that: ‘‘The Secretary of the Treas-
Treasury to amend the forms relating to reports re- ury shall take such steps as the Secretary determines
quired under section 6058. There is no section 102(c)(2) are necessary and appropriate to increase public aware-
of the Act. ness of the matching contribution provided under sec-
tion 6433 of the Internal Revenue Code of 1986.’’
Statutory Notes and Related Subsidiaries
CHAPTER 66—LIMITATIONS
EFFECTIVE DATE
Subchapter Sec.1
Pub. L. 117–328, div. T, title I, § 103(f), Dec. 29, 2022, 136 A. Limitations on assessment and collec-
Stat. 5286, provided that: ‘‘The amendments made by tion .................................................... 6501
this section [enacting this section and amending sec- B. Limitations on credit or refund ............ 6511
tions 25B and 6211 of this title and section 1324 of Title C. Mitigation of effect of period of limita-
31, Money and Finance] shall apply to taxable years be- tions ................................................... 6521
ginning after December 31, 2026.’’ D. Periods of limitation in judicial pro-
ceedings .............................................. 6531
TREATMENT OF CERTAIN POSSESSIONS
Pub. L. 117–328, div. T, title I, § 103(b), Dec. 29, 2022, 136 Subchapter A—Limitations on Assessment and
Stat. 5284, provided that: Collection
‘‘(1) PAYMENTS TO POSSESSIONS WITH MIRROR CODE TAX
Sec.
SYSTEMS.—The Secretary of the Treasury shall pay to
6501. Limitations on assessment and collection.
each possession of the United States which has a mir-
6502. Collection after assessment.
ror code tax system amounts equal to the loss (if any)
6503. Suspension of running of period of limitation.
to that possession by reason of the amendments made
6504. Cross references.
by this section [enacting this section and amending
sections 25B and 6211 of this title and section 1324 of § 6501. Limitations on assessment and collection
Title 31, Money and Finance]. Such amounts shall be
determined by the Secretary of the Treasury based on (a) General rule
information provided by the government of the respec-
Except as otherwise provided in this section,
tive possession.
‘‘(2) PAYMENTS TO OTHER POSSESSIONS.—The Secretary the amount of any tax imposed by this title
of the Treasury shall pay to each possession of the shall be assessed within 3 years after the return
United States which does not have a mirror code tax was filed (whether or not such return was filed
system amounts estimated by the Secretary of the on or after the date prescribed) or, if the tax is
Treasury as being equal to the aggregate benefits (if payable by stamp, at any time after such tax be-
any) that would have been provided to eligible resi- came due and before the expiration of 3 years
dents of such possession by reason of the amendments after the date on which any part of such tax was
made by this section if a mirror code tax system had
been in effect in such possession. The preceding sen-
paid, and no proceeding in court without assess-
tence shall not apply unless the respective possession ment for the collection of such tax shall be
has a process, which has been approved by the Sec- begun after the expiration of such period. For
retary of the Treasury, under which such possession purposes of this chapter, the term ‘‘return’’
promptly transfers the payments directly on behalf of means the return required to be filed by the tax-
1 See References in Text note below. 1 Section numbers editorially supplied.
Page 3689 TITLE 26—INTERNAL REVENUE CODE § 6501
payer (and does not include a return of any per- tion of the period agreed upon. The period so
son from whom the taxpayer has received an agreed upon may be extended by subsequent
item of income, gain, loss, deduction, or credit). agreements in writing made before the expi-
(b) Time return deemed filed ration of the period previously agreed upon.
(1) Early return (B) Notice to taxpayer of right to refuse or
limit extension
For purposes of this section, a return of tax
imposed by this title, except tax imposed by The Secretary shall notify the taxpayer of
chapter 3, 4, 21, or 24, filed before the last day the taxpayer’s right to refuse to extend the
prescribed by law or by regulations promul- period of limitations, or to limit such exten-
gated pursuant to law for the filing thereof, sion to particular issues or to a particular
shall be considered as filed on such last day. period of time, on each occasion when the
taxpayer is requested to provide such con-
(2) Return of certain employment and with-
sent.
holding taxes
(5) Tax resulting from changes in certain in-
For purposes of this section, if a return of come tax or estate tax credits
tax imposed by chapter 3, 4, 21, or 24 for any
period ending with or within a calendar year is For special rules applicable in cases where the ad-
justment of certain taxes allowed as a credit against
filed before April 15 of the succeeding calendar
income taxes or estate taxes results in additional
year, such return shall be considered filed on tax, see section 905(c) (relating to the foreign tax
April 15 of such calendar year. credit for income tax purposes) and section 2016 (re-
(3) Return executed by Secretary lating to taxes of foreign countries, States, etc.,
claimed as credit against estate taxes).
Notwithstanding the provisions of paragraph
(2) of section 6020(b), the execution of a return (6) Termination of private foundation status
by the Secretary pursuant to the authority In the case of a tax on termination of pri-
conferred by such section shall not start the vate foundation status under section 507, such
running of the period of limitations on assess- tax may be assessed, or a proceeding in court
ment and collection. for the collection of such tax may be begun
(4) Return of excise taxes without assessment, at any time.
For purposes of this section, the filing of a (7) Special rule for certain amended returns
return for a specified period on which an entry Where, within the 60-day period ending on
has been made with respect to a tax imposed the day on which the time prescribed in this
under a provision of subtitle D (including a re- section for the assessment of any tax imposed
turn on which an entry has been made showing by subtitle A for any taxable year would oth-
no liability for such tax for such period) shall erwise expire, the Secretary receives a written
constitute the filing of a return of all amounts document signed by the taxpayer showing that
of such tax which, if properly paid, would be the taxpayer owes an additional amount of
required to be reported on such return for such such tax for such taxable year, the period for
period. the assessment of such additional amount
(c) Exceptions shall not expire before the day 60 days after
the day on which the Secretary receives such
(1) False return document.
In the case of a false or fraudulent return (8) Failure to notify Secretary of certain for-
with the intent to evade tax, the tax may be eign transfers
assessed, or a proceeding in court for collec-
tion of such tax may be begun without assess- (A) In general
ment, at any time. In the case of any information which is re-
(2) Willful attempt to evade tax quired to be reported to the Secretary pursu-
ant to an election under section 1295(b) or
In case of a willful attempt in any manner under section 1298(f), 6038, 6038A, 6038B,
to defeat or evade tax imposed by this title 6038D, 6046, 6046A, or 6048, the time for as-
(other than tax imposed by subtitle A or B), sessment of any tax imposed by this title
the tax may be assessed, or a proceeding in with respect to any tax return, event, or pe-
court for the collection of such tax may be riod to which such information relates shall
begun without assessment, at any time. not expire before the date which is 3 years
(3) No return after the date on which the Secretary is fur-
In the case of failure to file a return, the tax nished the information required to be re-
may be assessed, or a proceeding in court for ported under such section.
the collection of such tax may be begun with- (B) Application to failures due to reasonable
out assessment, at any time. cause
(4) Extension by agreement If the failure to furnish the information
(A) In general referred to in subparagraph (A) is due to rea-
sonable cause and not willful neglect, sub-
Where, before the expiration of the time paragraph (A) shall apply only to the item or
prescribed for the assessment of any tax im- items related to such failure.
posed by this title, except the estate tax pro-
vided in chapter 11, both the Secretary and (9) Gift tax on certain gifts not shown on re-
the taxpayer have consented in writing to turn
its assessment after such time, the tax may If any gift of property the value of which (or
be assessed at any time prior to the expira- any increase in taxable gifts required under
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3690
section 2701(d) which) is required to be shown but not after the expiration of 3 years after the
on a return of tax imposed by chapter 12 (with- return was filed. This subsection shall not apply
out regard to section 2503(b)), and is not shown in the case of a corporation unless—
on such return, any tax imposed by chapter 12 (1)(A) such written request notifies the Sec-
on such gift may be assessed, or a proceeding retary that the corporation contemplates dis-
in court for the collection of such tax may be solution at or before the expiration of such 18-
begun without assessment, at any time. The month period, (B) the dissolution is in good
preceding sentence shall not apply to any item faith begun before the expiration of such 18-
which is disclosed in such return, or in a state- month period, and (C) the dissolution is com-
ment attached to the return, in a manner ade- pleted;
quate to apprise the Secretary of the nature of (2)(A) such written request notifies the Sec-
such item. retary that a dissolution has in good faith
been begun, and (B) the dissolution is com-
(10) Listed transactions
pleted; or
If a taxpayer fails to include on any return (3) a dissolution has been completed at the
or statement for any taxable year any infor- time such written request is made.
mation with respect to a listed transaction (as (e) Substantial omission of items
defined in section 6707A(c)(2)) which is re-
Except as otherwise provided in subsection
quired under section 6011 to be included with
(c)—
such return or statement, the time for assess-
ment of any tax imposed by this title with re- (1) Income taxes
spect to such transaction shall not expire be- In the case of any tax imposed by subtitle
fore the date which is 1 year after the earlier A—
of— (A) General rule
(A) the date on which the Secretary is fur- If the taxpayer omits from gross income
nished the information so required, or an amount properly includible therein and—
(B) the date that a material advisor meets (i) such amount is in excess of 25 percent
the requirements of section 6112 with respect of the amount of gross income stated in
to a request by the Secretary under section the return, or
6112(b) relating to such transaction with re- (ii) such amount—
spect to such taxpayer. (I) is attributable to one or more assets
(11) Certain orders of criminal restitution with respect to which information is re-
quired to be reported under section 6038D
In the case of any amount described in sec- (or would be so required if such section
tion 6201(a)(4), such amount may be assessed, were applied without regard to the dollar
or a proceeding in court for the collection of threshold specified in subsection (a)
such amount may be begun without assess- thereof and without regard to any excep-
ment, at any time. tions provided pursuant to subsection
(12) Certain taxes attributable to partnership (h)(1) thereof), and
adjustments (II) is in excess of $5,000,
In the case of any partnership adjustment the tax may be assessed, or a proceeding in
determined under subchapter C of chapter 63, court for collection of such tax may be
the period for assessment of any tax imposed begun without assessment, at any time with-
under chapter 2 or 2A which is attributable to in 6 years after the return was filed.
such adjustment shall not expire before the (B) Determination of gross income
date that is 1 year after—
For purposes of subparagraph (A)—
(A) in the case of an adjustment pursuant (i) In the case of a trade or business, the
to the decision of a court in a proceeding term ‘‘gross income’’ means the total of
brought under section 6234, such decision be- the amounts received or accrued from the
comes final, or sale of goods or services (if such amounts
(B) in any other case, 90 days after the are required to be shown on the return)
date on which the notice of the final part- prior to diminution by the cost of such
nership adjustment is mailed under section sales or services;
6231. (ii) An understatement of gross income
(d) Request for prompt assessment by reason of an overstatement of unre-
Except as otherwise provided in subsection (c), covered cost or other basis is an omission
(e), or (f), in the case of any tax (other than the from gross income; and
tax imposed by chapter 11 of subtitle B, relating (iii) In determining the amount omitted
to estate taxes) for which return is required in from gross income (other than in the case
the case of a decedent, or by his estate during of an overstatement of unrecovered cost or
the period of administration, or by a corpora- other basis), there shall not be taken into
tion, the tax shall be assessed, and any pro- account any amount which is omitted
ceeding in court without assessment for the col- from gross income stated in the return if
lection of such tax shall be begun, within 18 such amount is disclosed in the return, or
months after written request therefor (filed in a statement attached to the return, in a
after the return is made and filed in such man- manner adequate to apprise the Secretary
ner and such form as may be prescribed by regu- of the nature and amount of such item.
lations of the Secretary) by the executor, ad- (C) Constructive dividends
ministrator, or other fiduciary representing the If the taxpayer omits from gross income
estate of such decedent, or by the corporation, an amount properly includible therein under
Page 3691 TITLE 26—INTERNAL REVENUE CODE § 6501
section 951(a), the tax may be assessed, or a (g) Certain income tax returns of corporations
proceeding in court for the collection of such (1) Trusts or partnerships
tax may be done without assessing, at any
time within 6 years after the return was If a taxpayer determines in good faith that
filed. 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
(2) Estate and gift taxes
taxable year for which the return is filed, such
In the case of a return of estate tax under return shall be deemed the return of the cor-
chapter 11 or a return of gift tax under chapter poration for purposes of this section.
12, if the taxpayer omits from the gross estate (2) Exempt organizations
or from the total amount of the gifts made
during the period for which the return was If a taxpayer determines in good faith that
filed items includible in such gross estate or it is an exempt organization and files a return
such total gifts, as the case may be, as exceed as such under section 6033, and if such tax-
in amount 25 percent of the gross estate stated payer is thereafter held to be a taxable organi-
in the return or the total amount of gifts stat- zation for the taxable year for which the re-
ed in the return, the tax may be assessed, or turn is filed, such return shall be deemed the
a proceeding in court for the collection of such return of the organization for purposes of this
tax may be begun without assessment, at any section.
time within 6 years after the return was filed. (3) DISC
In determining the items omitted from the If a corporation determines in good faith
gross estate or the total gifts, there shall not that it is a DISC (as defined in section 992(a))
be taken into account any item which is omit- and files a return as such under section
ted from the gross estate or from the total 6011(c)(2) and if such corporation is thereafter
gifts stated in the return if such item is dis- held to be a corporation which is not a DISC
closed in the return, or in a statement at- for the taxable year for which the return is
tached to the return, in a manner adequate to filed, such return shall be deemed the return
apprise the Secretary of the nature and of a corporation which is not a DISC for pur-
amount of such item. poses of this section.
(h) Net operating loss or capital loss carrybacks
(3) Excise taxes
In the case of a deficiency attributable to the
In the case of a return of a tax imposed
application to the taxpayer of a net operating
under a provision of subtitle D, if the return
loss carryback or a capital loss carryback (in-
omits an amount of such tax properly includ-
cluding deficiencies which may be assessed pur-
ible thereon which exceeds 25 percent of the
suant to the provisions of section 6213(b)(3)),
amount of such tax reported thereon, the tax
such deficiency may be assessed at any time be-
may be assessed, or a proceeding in court for
fore the expiration of the period within which a
the collection of such tax may be begun with-
deficiency for the taxable year of the net oper-
out assessment, at any time within 6 years
ating loss or net capital loss which results in
after the return is filed. In determining the
such carryback may be assessed.
amount of tax omitted on a return, there shall
not be taken into account any amount of tax (i) Foreign tax carrybacks
imposed by chapter 41, 42, 43, or 44 which is In the case of a deficiency attributable to the
omitted from the return if the transaction giv- application to the taxpayer of a carryback under
ing rise to such tax is disclosed in the return, section 904(c) (relating to carryback and carry-
or in a statement attached to the return, in a over of excess foreign taxes) or under section
manner adequate to apprise the Secretary of 907(f) (relating to carryback and carryover of
the existence and nature of such item. disallowed foreign oil and gas taxes), such defi-
ciency may be assessed at any time before the
(f) Personal holding company tax expiration of one year after the expiration of the
If a corporation which is a personal holding period within which a deficiency may be as-
company for any taxable year fails to file with sessed for the taxable year of the excess taxes
its return under chapter 1 for such year a sched- described in section 904(c) or 907(f) which result
ule setting forth— in such carryback.
(1) the items of gross income and adjusted (j) Certain credit carrybacks
ordinary gross income, described in section (1) In general
543, received by the corporation during such
In the case of a deficiency attributable to
year, and
the application to the taxpayer of a credit
(2) the names and addresses of the individ-
carryback (including deficiencies which may
uals who owned, within the meaning of section
be assessed pursuant to the provisions of sec-
544 (relating to rules for determining stock
tion 6213(b)(3)), such deficiency may be as-
ownership), at any time during the last half of
sessed at any time before the expiration of the
such year more than 50 percent in value of the
period within which a deficiency for the tax-
outstanding capital stock of the corporation,
able year of the unused credit which results in
the personal holding company tax for such year such carryback may be assessed, or with re-
may be assessed, or a proceeding in court for the spect to any portion of a credit carryback
collection of such tax may be begun without as- from a taxable year attributable to a net oper-
sessment, at any time within 6 years after the ating loss carryback, capital loss carryback,
return for such year was filed. or other credit carryback from a subsequent
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3692
taxable year, at any time before the expira- (4) Individual retirement plans
tion of the period within which a deficiency (A) In general
for such subsequent taxable year may be as-
sessed. For purposes of any tax imposed by section
4973 or 4974 in connection with an individual
(2) Credit carryback defined retirement plan, the return referred to in
For purposes of this subsection, the term this section shall include the income tax re-
‘‘credit carryback’’ has the meaning given turn filed by the person on whom the tax
such term by section 6511(d)(4)(C). under such section is imposed for the year in
which the act (or failure to act) giving rise
(k) Tentative carryback adjustment assessment to the liability for such tax occurred.
period
(B) Rule in case of individuals not required
In a case where an amount has been applied, to file return
credited, or refunded under section 6411 (relating
to tentative carryback and refund adjustments) In the case of a person who is not required
by reason of a net operating loss carryback, a to file an income tax return for such year—
capital loss carryback, or a credit carryback (as (i) the return referred to in this section
defined in section 6511(d)(4)(C)) to a prior taxable shall be the income tax return that such
year, the period described in subsection (a) of person would have been required to file but
this section for assessing a deficiency for such for the fact that such person was not re-
prior taxable year shall be extended to include quired to file such return, and
the period described in subsection (h) or (j), (ii) the 3-year period referred to in sub-
whichever is applicable; except that the amount section (a) with respect to the return shall
which may be assessed solely by reason of this be deemed to begin on the date by which
subsection shall not exceed the amount so ap- the return would have been required to be
plied, credited, or refunded under section 6411, filed (excluding any extension thereof).
reduced by any amount which may be assessed (C) Period for assessment in case of income
solely by reason of subsection (h) or (j), as the tax return
case may be. In any case in which the return with re-
(l) Special rule for chapter 42 and similar taxes spect to a tax imposed by section 4973 is the
individual’s income tax return for purposes
(1) In general of this section, subsection (a) shall be ap-
For purposes of any tax imposed by section plied by substituting a 6-year period in lieu
4912, by chapter 42 (other than section 4940), or of the 3-year period otherwise referred to in
by section 4975, the return referred to in this such subsection.
section shall be the return filed by the private (D) Exception for certain acquisitions of
foundation, plan, trust, or other organization property
(as the case may be) for the year in which the
act (or failure to act) giving rise to liability In the case of any tax imposed by section
for such tax occurred. For purposes of section 4973 that is attributable to acquiring prop-
4940, such return is the return filed by the pri- erty for less than fair market value, sub-
vate foundation for the taxable year for which paragraph (A) shall not apply.
the tax is imposed. (m) Deficiencies attributable to election of cer-
tain credits
(2) Certain contributions to section 501(c)(3)
organizations The period for assessing a deficiency attrib-
utable to any election under section 30B(h)(9),
In the case of a deficiency of tax of a private 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B,
foundation making a contribution in the man- 45C(d)(4), 45H(g), or 51(j) (or any revocation
ner provided in section 4942(g)(3) (relating to thereof) shall not expire before the date 1 year
certain contributions to section 501(c)(3) orga- after the date on which the Secretary is notified
nizations) attributable to the failure of a sec- of such election (or revocation).
tion 501(c)(3) organization to make the dis-
tribution prescribed by section 4942(g)(3), such (n) Assessable payment of employer shared re-
deficiency may be assessed at any time before sponsibility
the expiration of one year after the expiration In the case of any assessable payment under
of the period within which a deficiency may be section 4980H, the period for assessment shall
assessed for the taxable year with respect to expire at the end of the 6-year period beginning
which the contribution was made. on the due date for filing the return under sec-
(3) Certain set-asides described in section tion 6056 (or, if later, the date such return was
4942(g)(2) filed) for the calendar year with respect to
which such payment is determined.
In the case of a deficiency attributable to
the failure of an amount set aside by a private (o) Cross reference
foundation for a specific project to be treated For period of limitations for assessment and col-
as a qualifying distribution under the provi- lection in the case of a joint income return filed
sions of section 4942(g)(2)(B)(ii), such defi- after separate returns have been filed, see section
6013(b)(3) and (4).
ciency may be assessed at any time before the
expiration of 2 years after the expiration of (Aug. 16, 1954, ch. 736, 68A Stat. 803; Pub. L.
the period within which a deficiency may be 85–859, title I, § 165(a), Sept. 2, 1958, 72 Stat. 1313;
assessed for the taxable year to which the Pub. L. 85–866, title I, §§ 80, 81, Sept. 2, 1958, 72
amount set aside relates. Stat. 1662; Pub. L. 86–69, § 3(g), June 25, 1959, 73
Page 3693 TITLE 26—INTERNAL REVENUE CODE § 6501
Stat. 140; Pub. L. 86–780, § 3(c), Sept. 14, 1960, 74 2014, 128 Stat. 4037; Pub. L. 114–27, title IV,
Stat. 1013; Pub. L. 87–794, title III, § 317(c), Oct. § 407(e), June 29, 2015, 129 Stat. 382; Pub. L. 114–41,
11, 1962, 76 Stat. 890; Pub. L. 87–834, § 2(e)(1), Oct. title II, § 2005(a), July 31, 2015, 129 Stat. 456; Pub.
16, 1962, 76 Stat. 971; Pub. L. 87–858, § 3(b)(4), Oct. L. 114–74, title XI, § 1101(f)(3), Nov. 2, 2015, 129
23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, Stat. 637; Pub. L. 115–97, title I, § 13403(d)(2), Dec.
§ 225(k)(6), Feb. 26, 1964, 78 Stat. 94; Pub. L. 22, 2017, 131 Stat. 2137; Pub. L. 115–141, div. U,
88–571, § 3(b), Sept. 2, 1964, 78 Stat. 857; Pub. L. title II, §§ 201(b)(2), 205(b), title IV, § 401(a)(295),
89–44, title VIII, § 810(a), (b), June 21, 1965, 79 Mar. 23, 2018, 132 Stat. 1172, 1178, 1198; Pub. L.
Stat. 169; Pub. L. 89–721, §§ 2(f), 3(a), Nov. 2, 1966, 117–169, title I, § 13401(i)(5), Aug. 16, 2022, 136 Stat.
80 Stat. 1150, 1151; Pub. L. 89–809, title I, 1961; Pub. L. 117–328, div. T, title III, § 313(a),
§ 105(f)(3), Nov. 13, 1966, 80 Stat. 1568; Pub. L. Dec. 29, 2022, 136 Stat. 5348; Pub. L. 118–168, § 5(a),
90–225, § 2(c), Dec. 27, 1967, 81 Stat. 731; Pub. L. Dec. 23, 2024, 138 Stat. 2587.)
91–172, title I, § 101(g)(1)–(3), title V, § 512(e)(1),
Dec. 30, 1969, 83 Stat. 525, 639; Pub. L. 91–614, title Editorial Notes
I, § 102(d)(8), Dec. 31, 1970, 84 Stat. 1842; Pub. L. AMENDMENTS
92–178, title V, § 504(c), title VI, § 601(d)(1), (e)(2),
Dec. 10, 1971, 85 Stat. 551, 558, 560; Pub. L. 93–406, 2024—Subsecs. (n), (o). Pub. L. 118–168 added subsec.
(n) and redesignated former subsec. (n) as (o).
title II, § 1016(a)(14), Sept. 2, 1974, 88 Stat. 930;
2022—Subsec. (l)(4). Pub. L. 117–328 added par. (4).
Pub. L. 94–455, title X, §§ 1031(b)(5), 1035(d)(3), Subsec. (m). Pub. L. 117–169 substituted ‘‘30D(f)(6)’’
title XIII, §§ 1302(b), 1307(d)(2)(F)(vi), title XIX, for ‘‘30D(e)(4)’’.
§ 1906(b)(13)(A), title XXI, § 2107(g)(2)(A), Oct. 4, 2018—Subsec. (c)(4)(A). Pub. L. 115–141, § 205(b), struck
1976, 90 Stat. 1623, 1633, 1714, 1728, 1834, 1904; Pub. out ‘‘in this section’’ after ‘‘time prescribed’’.
L. 95–30, title II, § 202(d)(4)(A), (5)(B), May 23, Subsec. (c)(12). Pub. L. 115–141, § 201(b)(2), added par.
1977, 91 Stat. 149, 151; Pub. L. 95–227, § 4(d)(4), (5), (12).
Feb. 10, 1978, 92 Stat. 23; Pub. L. 95–600, title II, Subsec. (m). Pub. L. 115–141, § 401(a)(295), substituted
§ 212(a), title III, § 321(b)(2), title V, § 504(b)(3), ‘‘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
title VII, §§ 701(t)(3)(A), 703(n), (p)(2), Nov. 6, 1978, 51(j)’’ for ‘‘any election under 30B(h)(9), 30C(e)(5),
92 Stat. 2818, 2835, 2881, 2912, 2943, 2944; Pub. L. 30D(e)(4), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), 45S(h),
95–628, § 8(c)(1), Nov. 10, 1978, 92 Stat. 3631; Pub. or 51(j)’’.
L. 96–222, title I, §§ 102(a)(2)(A), 103(a)(6)(G)(x), 2017—Subsec. (m). Pub. L. 115–97 inserted ‘‘45S(h),’’
Apr. 1, 1980, 94 Stat. 208, 210; Pub. L. 96–223, title after ‘‘45H(g),’’.
I, § 101(g)(1), Apr. 2, 1980, 94 Stat. 253; Pub. L. 2015—Subsec. (e)(1)(B)(ii). Pub. L. 114–41, § 2005(a)(1),
97–248, title IV, § 402(c)(5), Sept. 3, 1982, 96 Stat. added cl. (ii). Former cl. (ii) redesignated (iii).
667; Pub. L. 98–369, div. A, title I, §§ 131(d)(2), Subsec. (e)(1)(B)(iii). Pub. L. 114–41 redesignated cl.
(ii) as (iii) and inserted ‘‘(other than in the case of an
163(b)(1), title II, § 211(b)(24), title III, § 314(a)(3),
overstatement of unrecovered cost or other basis)’’
title IV, §§ 447(a), 474(r)(39), title VII, after ‘‘In determining the amount omitted from gross
§ 714(p)(2)(F), title VIII, § 801(d)(14), July 18, 1984, income’’.
98 Stat. 664, 697, 757, 787, 817, 846, 965, 997; Pub. L. Subsec. (m). Pub. L. 114–27 inserted ‘‘, 35(g)(11)’’ after
99–514, title XVIII, §§ 1810(g)(3), 1847(b)(12)–(14), ‘‘30D(e)(4)’’.
Oct. 22, 1986, 100 Stat. 2828, 2857; Pub. L. 100–203, Subsec. (n). Pub. L. 114–74 substituted ‘‘Cross ref-
title X, §§ 10712(c)(2), 10714(c), Dec. 22, 1987, 101 erence’’ for ‘‘Cross references’’ in heading, struck out
Stat. 1330–467, 1330–471; Pub. L. 100–418, title I, par. (1) designation before ‘‘For period of limitations’’,
§ 1941(b)(2)(H), Aug. 23, 1988, 102 Stat. 1323; Pub. and struck out pars. (2) and (3) which read as follows:
‘‘(2) For extension of period in the case of partnership
L. 100–647, title I, § 1008(j)(1), title IV, § 4008(c)(2), items (as defined in section 6231(a)(3)), see section 6229.
Nov. 10, 1988, 102 Stat. 3445, 3653; Pub. L. 101–239, ‘‘(3) For declaratory judgment relating to treatment
title VII, § 7814(e)(2)(E), Dec. 19, 1989, 103 Stat. of items other than partnership items with respect to
2414; Pub. L. 101–508, title XI, §§ 11511(c)(2), an oversheltered return, see section 6234.’’
11602(b), Nov. 5, 1990, 104 Stat. 1388–485, 1388–500; 2014—Subsec. (m). Pub. L. 113–295 struck out ‘‘section
Pub. L. 104–188, title I, §§ 1702(e)(3), 1703(n)(8), 30(e)(6),’’ before ‘‘30B(h)(9),’’.
1704(j)(4)(B), Aug. 20, 1996, 110 Stat. 1870, 1877, 2010—Subsec. (b)(1). Pub. L. 111–147, § 501(c)(2), in-
serted ‘‘4,’’ after ‘‘chapter 3,’’.
1882; Pub. L. 105–34, title V, § 506(b), title XI,
Subsec. (b)(2). Pub. L. 111–147, § 501(c)(3), substituted
§ 1145(a), title XII, §§ 1239(e)(2), 1284(a), title XVI, ‘‘and withholding taxes’’ for ‘‘taxes and tax imposed by
§ 1601(g)(2), Aug. 5, 1997, 111 Stat. 855, 985, 1028, chapter 3’’ in heading and inserted ‘‘4,’’ after ‘‘chapter
1038, 1092; Pub. L. 105–206, title III, § 3461(b), title 3,’’ in text.
VI, §§ 6007(e)(2)(A), 6023(27), July 22, 1998, 112 Subsec. (c)(8). Pub. L. 111–226 designated existing pro-
Stat. 764, 809, 826; Pub. L. 108–357, title IV, visions as subpar. (A), inserted heading, and added sub-
§ 413(c)(28), title VIII, § 814(a), Oct. 22, 2004, 118 par. (B).
Stat. 1509, 1581; Pub. L. 109–58, title XIII, Pub. L. 111–147, § 513(b), (c), substituted ‘‘pursuant to
an election under section 1295(b) or under section
§§ 1341(b)(4), 1342(b)(4), Aug. 8, 2005, 119 Stat. 1049,
1298(f), 6038, 6038A, 6038B, 6038D,’’ for ‘‘under section
1051; Pub. L. 109–135, title IV, § 403(y), Dec. 21, 6038, 6038A, 6038B,’’ and ‘‘tax return, event,’’ for
2005, 119 Stat. 2629; Pub. L. 110–172, § 7(a)(2)(B), ‘‘event’’.
Dec. 29, 2007, 121 Stat. 2482; Pub. L. 110–343, div. Subsec. (c)(11). Pub. L. 111–237 added par. (11).
B, title II, § 205(d)(3), title IV, § 402(d), Oct. 3, Subsec. (e)(1)(A). Pub. L. 111–147, § 513(a)(1), added sub-
2008, 122 Stat. 3839, 3854; Pub. L. 111–5, div. B, par. (A). Former subpar. (A) redesignated (B).
title I, §§ 1141(b)(4), 1142(b)(7), Feb. 17, 2009, 123 Subsec. (e)(1)(B). Pub. L. 111–147, § 513(a)(2)(A), sub-
Stat. 328, 331; Pub. L. 111–147, title V, §§ 501(c)(2), stituted ‘‘Determination of gross income’’ for ‘‘General
rule’’ in heading and ‘‘For purposes of subparagraph
(3), 513(a)(1), (2)(A), (b), (c), Mar. 18, 2010, 124
(A)’’ for ‘‘If the taxpayer omits from gross income an
Stat. 106, 111, 112; Pub. L. 111–226, title II, amount properly includible therein which is in excess
§ 218(a), Aug. 10, 2010, 124 Stat. 2403; Pub. L. of 25 percent of the amount of gross income stated in
111–237, § 3(b)(2), Aug. 16, 2010, 124 Stat. 2498; Pub. the return, the tax may be assessed, or a proceeding in
L. 113–295, div. A, title II, § 221(a)(2)(E), Dec. 19, court for the collection of such tax may be begun with-
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3694
out assessment, at any time within 6 years after the re- disclosed in such return, or in a statement attached to
turn was filed. For purposes of this subparagraph’’ in the return, in a manner adequate to apprise the Sec-
introductory provisions. retary of the nature of such item.’’
Pub. L. 111–147, § 513(a)(1), redesignated subpar. (A) as Subsec. (m). Pub. L. 105–34, § 1601(g)(2), provided that
(B). Former subpar. (B) redesignated (C). sections 1703(n)(8) and 1704(j)(4)(B) of Pub. L. 104–188
Subsec. (e)(1)(C). Pub. L. 111–147, § 513(a)(1), redesig- shall be applied as if the reference in the directory lan-
nated subpar. (B) as (C). guage to the redesignation by section 1602 referred to
2009—Subsec. (m). Pub. L. 111–5, § 1142(b)(7), sub- the redesignation by section 1702. See 1996 Amendment
stituted ‘‘section 30(e)(6)’’ for ‘‘section 30(d)(4)’’. note below.
Pub. L. 111–5, § 1141(b)(4), which directed amendment Subsec. (n)(3). Pub. L. 105–34, § 1239(e)(2), which di-
of subsec. (m) by substituting ‘‘section 30D(e)(4)’’ for rected the addition of par. (3) to subsec. (o), was exe-
‘‘section 30D(e)(9)’’, was executed by substituting cuted by adding par. (3) to subsec. (n) to reflect the
‘‘30D(e)(4)’’ for ‘‘30D(e)(9)’’, to reflect the probable in- probable intent of Congress and the redesignation of
tent of Congress. subsec. (o) as (n) by Pub. L. 104–188, § 1702(e)(3)(A). See
2008—Subsec. (i). Pub. L. 110–343, § 402(d), substituted 1996 Amendment note below.
‘‘foreign oil and gas taxes’’ for ‘‘oil and gas extraction 1996—Subsec. (m). Pub. L. 104–188, § 1704(j)(4)(B), sub-
taxes’’. stituted ‘‘sections 30(d)(4), 40(f)’’ for ‘‘section 40(f)’’. See
Subsec. (m). Pub. L. 110–343, § 205(d)(3), inserted 1997 Amendment note above.
‘‘30D(e)(9),’’ after ‘‘30C(e)(5),’’. Pub. L. 104–188, § 1703(n)(8), substituted ‘‘45B, or 51(j)’’
2007—Subsec. (m). Pub. L. 110–172 inserted ‘‘45H(g),’’ for ‘‘or 51(j)’’. See 1997 Amendment note above.
after ‘‘45C(d)(4),’’. Pub. L. 104–188, § 1702(e)(3), redesignated subsec. (n) as
2005—Subsec. (c)(10)(B). Pub. L. 109–135 struck out (m) and substituted ‘‘section 40(f), 43, or 51(j)’’ for ‘‘sec-
‘‘(as defined in section 6111)’’ after ‘‘material advisor’’. tion 40(f) or 51(j)’’.
Subsec. (m). Pub. L. 109–58, § 1342(b)(4), inserted Pub. L. 104–188, § 1702(e)(3)(A), which directed in part
‘‘30C(e)(5),’’ after ‘‘30B(h)(9),’’. that subsec. (m) relating to deficiency attributable to
Pub. L. 109–58, § 1341(b)(4), inserted ‘‘30B(h)(9),’’ after election under section 44B, be struck out, could not be
‘‘30(d)(4),’’. executed because subsec. (m) was previously repealed.
2004—Subsec. (c)(10). Pub. L. 108–357, § 814(a), added See 1990 and 1988 Amendment notes for subsec. (m) and
par. (10). 1984 Amendment note for subsec. (p), below.
Subsec. (e)(1)(B). Pub. L. 108–357, § 413(c)(28), reenacted Subsecs. (n), (o). Pub. L. 104–188, § 1702(e)(3)(A), redes-
heading without change and amended text of subpar. ignated subsec. (o) as (n). Former subsec. (n) redesig-
(B) generally. Prior to amendment, text read as fol- nated (m).
lows: ‘‘If the taxpayer omits from gross income an 1990—Subsec. (c)(9). Pub. L. 101–508, § 11602(b), added
amount properly includible therein under section 551(b) par. (9).
(relating to the inclusion in the gross income of United Subsec. (m). Pub. L. 101–508, § 11511(c)(2), which di-
States shareholders of their distributive shares of the rected the substitution of ‘‘43 or 44B’’ for ‘‘44B’’ wher-
undistributed foreign personal holding company in- ever appearing in subsec. (m), could not be executed be-
come), the tax may be assessed, or a proceeding in cause subsec. (m) was repealed by Pub. L. 100–418,
court for the collection of such tax may be begun with- § 1941(b)(2)(H), and did not contain the term ‘‘44B’’.
out assessment, at any time within 6 years after the re- However, such term was contained in a prior subsec. (p)
turn was filed.’’ which was repealed by Pub. L. 98–369, § 474(r)(39). See
1998—Subsec. (c)(4). Pub. L. 105–206, § 3461(b), des- 1984 Amendment notes below.
ignated existing provisions as subpar. (A), inserted 1989—Subsec. (n). Pub. L. 101–239 struck out ‘‘, 41(h),’’
heading, and added subpar. (B). after ‘‘section 40(f)’’.
Subsec. (c)(9). Pub. L. 105–206, § 6007(e)(2)(A), struck 1988—Subsec. (m). Pub. L. 100–418 struck out subsec.
out at end ‘‘The value of any item which is so disclosed (m) relating to special rules for windfall profit tax.
Subsec. (n). Pub. L. 100–647, § 4008(c)(2), substituted
may not be redetermined by the Secretary after the ex-
‘‘, 41(h), or 51(j)’’ for ‘‘or 51(j)’’.
piration of the period under subsection (a).’’ Subsec. (o)(3). Pub. L. 100–647, § 1008(j)(1), struck out
Subsec. (m). Pub. L. 105–206, § 6023(27), substituted
par. (3) which read as follows: ‘‘For extension of period
‘‘election under section 30(d)(4), 40(f), 43, 45B, 45C(d)(4),
in the case of certain contributions in aid of construc-
or 51(j) (or any’’ for ‘‘election under sections 30(d)(4),
tion, see section 118(c).’’
40(f), 43, 45B, or 51(j) (or any’’. 1987—Subsec. (l)(1). Pub. L. 100–203, § 10714(c), sub-
1997—Subsec. (a). Pub. L. 105–34, § 1284(a), inserted at stituted ‘‘by section 4912, by chapter 42 (other than sec-
end ‘‘For purposes of this chapter, the term ‘return’ tion 4940),’’ for ‘‘by chapter 42 (other than section
means the return required to be filed by the taxpayer 4940)’’.
(and does not include a return of any person from Pub. L. 100–203, § 10712(c)(2), substituted ‘‘plan, trust,
whom the taxpayer has received an item of income, or other organization’’ for ‘‘plan, or trust’’.
gain, loss, deduction, or credit).’’ 1986—Subsec. (c)(8). Pub. L. 99–514, § 1810(g)(3), sub-
Subsec. (c)(8). Pub. L. 105–34, § 1145(a), amended head- stituted ‘‘exchange or distribution’’ for ‘‘exchange’’ in
ing and text of par. (8) generally. Prior to amendment, two places, and ‘‘subsection (a), (d), or (e)’’ for ‘‘sub-
text read as follows: ‘‘In the case of any tax imposed on section (a) or (d)’’.
any exchange or distribution by reason of subsection Subsecs. (k) to (p). Pub. L. 99–514, § 1847(b)(12), in-
(a), (d), or (e) of section 367, the time for assessment of serted ‘‘(as amended by sections 211, 314, and 474 of this
such tax shall not expire before the date which is 3 Act)’’ in directory language of section 163(b)(1) of Pub.
years after the date on which the Secretary is notified L. 98–369, which resulted in no change in text but re-
of such exchange or distribution under section moved an ambiguity which had resulted from failure of
6038B(a).’’ directory language as originally enacted to indicate
Subsec. (c)(9). Pub. L. 105–34, § 506(b), reenacted par. that amendments of this section by sections 211, 314,
(9) heading without change and amended text of par. (9) and 474 of Pub. L. 98–369 were to be executed before the
generally. Prior to amendment, text read as follows: ‘‘If amendment by section 163(b)(1) of Pub. L. 98–369. See
any gift of property the value of which is determined 1984 Amendment notes below.
under section 2701 or 2702 (or any increase in taxable Subsec. (k). Pub. L. 99–514, § 1847(b)(14), substituted
gifts required under section 2701(d)) is required to be ‘‘or a credit carryback (as defined in section
shown on a return of tax imposed by chapter 12 (with- 6511(d)(4)(C))’’ for ‘‘an investment credit carryback, or
out regard to section 2503(b)), and is not shown on such a work incentive program carryback, or a new em-
return, any tax imposed by chapter 12 on such gift may ployee credit carryback’’.
be assessed, or a proceeding in court for the collection Subsecs. (n), (o). Pub. L. 99–514, § 1847(b)(13), added
of such tax may be begun without assessment, at any subsec. (n) and redesignated former subsec. (n) as (o).
time. The preceding sentence shall not apply to any 1984—Subsec. (c)(6). Pub. L. 98–369, § 211(b)(24)(A), re-
item not shown as a gift on such return if such item is designated par. (7) as (6) and struck out former par. (6)
Page 3695 TITLE 26—INTERNAL REVENUE CODE § 6501
which provided that, in the case of any tax imposed deficiency attributable to any partnership item of a
under section 802(a) by reason of section 802(b)(3) on ac- federally registered partnership would not expire before
count of a termination of the taxpayer as an insurance the later of (A) the date which was 4 years after the
company or as a life insurance company to which sec- date on which the partnership return of the federally
tion 815(d)(2)(A) applied, or on account of a distribution registered partnership for the partnership taxable year
by the taxpayer to which section 815(d)(2)(B) applied in which the item arose was filed (or, later, if the date
such tax could be assessed within 3 years after the re- prescribed for filing the return), or (B) if the name or
turn was filed (whether or not such return was filed on address of such person did not appear on the partner-
or after the date prescribed) for the taxable year for ship return, the date which was 1 year after the date on
which the taxpayer ceased to be an insurance company, which such information was furnished to the Secretary
the second taxable year for which the taxpayer was not in such manner and at such place as he might prescribe
a life insurance company, or the taxable year in which by regulations, (2) for purposes of this subsec., the term
the distribution was actually made, as the case might ‘‘partnership item’’ meant (A) any item required to be
be. taken into account for the partnership taxable year
Subsec. (c)(7). Pub. L. 98–369, § 447(a), added par. (7). under any provision of subchapter K of chapter 1 to the
Pub. L. 98–369, § 211(b)(24)(A), redesignated former par. extent that regulations prescribed by the Secretary
(7) as (6). provided that for purposes of this subtitle such item
Subsec. (c)(8). Pub. L. 98–369, § 131(d)(2), added par. (8). was more appropriately determined at the partnership
Subsec. (g)(3). Pub. L. 98–369, § 801(d)(14), substituted level than at the partner level, and (B) any other item
‘‘section 6011(c)(2)’’ for ‘‘section 6011(e)(2)’’. to the extent affected by an item described in subpar.
Subsec. (k). Pub. L. 98–369, § 163(b)(1), as amended by (A), (3) the extensions referred to in subsec. (c)(4), inso-
Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (m) as far as they related to partnership items, could, with re-
(k). spect to any person, be consented to (A) except to the
Pub. L. 98–369, § 211(b)(24)(B), struck out former sub- extent the Secretary was otherwise notified by the
sec. (k) which provided that in the case of a deficiency partnership, by a general partner of the partnership, or
attributable to the application to the taxpayer of sec- (B) by any person authorized to do so by the partner-
tion 815(d)(5) (relating to reductions of policyholders ship in writing, and (4) for purposes of this subsec., the
surplus account of life insurance companies for certain term ‘‘federally registered partnership’’ meant, with re-
unused deductions), such deficiency could be assessed spect to any partnership taxable year, any partnership
at any time before the expiration of the period within (A) interests in which had been offered for sale at any
which a deficiency for the last taxable year to which time during such taxable year or a prior taxable year
the loss described in section 815(d)(5)(A) was carried in any offering required to be registered with the Secu-
under section 812(b)(2) could be assessed. rities and Exchange Commission, or (B) which, at any
Subsec. (l). Pub. L. 98–369, § 163(b)(1), as amended by time during such taxable year or a prior taxable year,
Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (n) as had been subject to the annual reporting requirements
(l) and struck out former subsec. (l) which read ‘‘For pe- of the Securities and Exchange Commission which re-
riod of limitations for assessment and collection in the lated to the protection of investors in the partnership.
case of a joint income return filed after separate re- 1980—Subsec. (o). Pub. L. 96–222, § 102(a)(2)(A), redesig-
turns have been filed, see section 6013(b)(3) and (4).’’ nated subsec. (q), as added by section 212(a) of Pub. L.
Subsec. (l)(3). Pub. L. 98–369, § 314(a)(3), substituted 95–600, relating to special rules for partnership items of
‘‘section 4942(g)(2)(B)(ii)’’ for ‘‘section Federally registered partnerships, as (o). Former sub-
4942(g)(2)(B)(i)(II)’’ in subsec. (n)(3), which was redesig- sec. (o), relating to work incentive program credit
nated subsec. (l)(3) by Pub. L. 98–369, § 163(b)(1). carrybacks, was repealed by Pub. L. 95–628.
Subsec. (m). Pub. L. 98–369, § 163(b)(1), as amended by Subsec. (p). Pub. L. 96–222, § 103(a)(6)(G)(X), redesig-
Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (p) as nated subsec. (q), as added by section 321(b)(2) of Pub.
(m). Former subsec. (m) redesignated (k). L. 95–600, relating to deficiency attributable to election
Subsec. (n). Pub. L. 98–369, § 163(b)(1), as amended by under section 44B, as (p). Former subsec. (p), relating to
Pub. L. 99–514, § 1847(b)(12), added subsec. (n). Former new employee credit carrybacks, was repealed by Pub.
subsec. (n) redesignated (l). L. 95–628.
Subsec. (n)(3). Pub. L. 98–369, § 314(a)(3), substituted Subsec. (q). Pub. L. 96–223 added subsec. (q). Former
‘‘section 4942(g)(2)(B)(ii)’’ for ‘‘section subsec. (q), as added by section 212(a) of Pub. L. 95–600,
4942(g)(2)(B)(i)(II)’’ in subsec. (n)(3), which was redesig- redesignated (o). Former subsec. (q), as added by sec-
nated subsec. (l)(3) by Pub. L. 98–369, § 163(b)(1). tion 321(b)(2) of Pub. L. 95–600, redesignated (p).
Subsec. (o). Pub. L. 98–369, § 163(b)(1), as amended by 1978—Subsec. (e)(3). Pub. L. 95–600, § 701(t)(3)(A), sub-
Pub. L. 99–514, § 1847(b)(12), struck out subsec. (o) which stituted ‘‘43, or 44’’ for ‘‘or 43’’, which required no
read ‘‘For extension of period in the case of partnership change in text in view of the identical amendment by
items (as defined in section 6231(a)(3), see section 6229.’’ section 4(d)(4) of Pub. L. 95–227.
Subsec. (p). Pub. L. 98–369, § 163(b)(1), as amended by Pub. L. 95–227, § 4(d)(4), substituted ‘‘43, or 44’’ for ‘‘or
Pub. L. 99–514, § 1847(b)(12), redesignated subsec. (p) as 43’’.
(m). Subsec. (h). Pub. L. 95–600, § 703(n), (p)(2), substituted
Pub. L. 98–369, § 474(r)(39), redesignated subsec. (q) as ‘‘section 6213(b)(3)’’ for ‘‘section 6213(b)(2)’’ and struck
(p). Former subsec. (p), which related to deficiencies at- out provisions relating to the assessment of a defi-
tributable to an election under section 44B, was struck ciency attributable to the application of a net oper-
out. ating loss carryback.
Subsec. (q). Pub. L. 98–369, § 474(r)(39), redesignated Subsec. (j). Pub. L. 95–628, § 8(c)(1)(A), substituted in
subsec. (q) as (p). heading ‘‘Certain credit carrybacks’’ for ‘‘Investment
Subsec. (q)(3). Pub. L. 98–369, § 714(p)(2)(F), amended credit carrybacks’’, designated existing provision as
par. (3) generally. Prior to amendment par. (3) related par. (1), and in par. (1) as so designated, inserted head-
to partnership items of federally registered partner- ing ‘‘In general’’ and in text, substituted ‘‘credit
ships and provided that under regulations prescribed by carryback’’ for ‘‘investment credit carryback’’ in two
the Secretary, rules similar to the rules of subsection places and ‘‘unused credit’’ for ‘‘unused investment
(o) shall apply to the tax imposed by section 4986. credit’’, inserted reference to other credit carryback,
1982—Subsec. (o). Pub. L. 97–248 substituted ‘‘Special and substituted reference to section 6213(b)(3) for
rules for partnership items’’ for ‘‘Special rules for part- 6213(b)(2), and added par. (2).
nership items of federally registered partnerships’’ in Pub. L. 95–600, § 703(n), substituted ‘‘section 6213(b)(3)’’
heading and, in text, substituted cross reference to sec- for ‘‘section 6213(b)(2)’’.
tion 6229 for extension of period in case of partnership Subsec. (m). Pub. L. 95–628, § 8(c)(1)(B), struck out ref-
items (as defined in section 6231(a)(3)), for provisions erences to subsecs. (o) and (p) in two places.
that (1) in the case of any tax imposed by subtitle A Pub. L. 95–600, § 504(b)(3), inserted ‘‘and refund’’ after
with respect to any person, the period for assessing a ‘‘tentative carryback’’.
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3696
Subsec. (n). Pub. L. 95–227, § 4(d)(5), in heading in- at any time before the expiration of the period within
serted ‘‘and similar’’ after ‘‘42’’, and in par. (1) inserted which a deficiency for such subsequent taxable year
reference to section 4975 and inserted ‘‘, plan, or trust may be assessed’’ after ‘‘the unused investment credit
(as the case may be)’’ after ‘‘foundation’’. which results in such carryback may be assessed.’’
Subsec. (o). Pub. L. 95–628, § 8(c)(1)(C), struck out sub- 1966—Subsec. (b). Pub. L. 89–809 substituted ‘‘chapter
sec. (o) which related to work incentive program credit 3, 21, or 24’’ for ‘‘chapter 21 or 24’’ in text of pars. (1) and
carrybacks. (2) and inserted ‘‘and tax imposed by chapter 3’’ after
Pub. L. 95–600, § 703(n), substituted ‘‘section 6213(b)(3)’’ ‘‘taxes’’ in par. (2) heading.
for ‘‘section 6213(b)(2)’’. Subsec. (j). Pub. L. 89–721, § 2(f), substituted ‘‘invest-
Subsec. (p). Pub. L. 95–628, § 8(c)(1)(C), struck out sub- ment credit carryback (including deficiencies which
sec. (p) which related to new employee credit may be assessed pursuant to the provisions of section
carrybacks. 6213(b)(2))’’ for ‘‘investment credit carryback’’.
Subsec. (q). Pub. L. 95–600, § 212(a), added subsec. (q) Subsec. (m). Pub. L. 89–721, § 3(a), added subsec. (m).
relating to special rules for partnership items of Feder- 1965—Subsec. (b)(4). Pub. L. 89–44, § 810(a), added par.
ally registered partnerships. (4).
Pub. L. 95–600, § 321(b)(2), added subsec. (q) relating to Subsec. (e). Pub. L. 89–44, § 810(b)(2), substituted ‘‘Sub-
deficiency attributable to election under section 44B. stantial omission of items’’ for ‘‘Omission from gross
1977—Subsec. (m). Pub. L. 95–30, § 202(d)(5)(B), inserted income’’ in heading.
references to new employee credit carrybacks and to Subsec. (e)(3). Pub. L. 89–44, § 810(b)(1), added par. (3).
subsec. (p). 1964—Subsec. (f). Pub. L. 88–272 substituted ‘‘gross in-
Subsec. (p). Pub. L. 95–30, § 202(d)(4)(A), added subsec. come and adjusted ordinary gross income, described in
(p). section 543’’ for ‘‘gross income, described in section
1976—Subsecs. (b)(3), (c)(4), (d), (e)(1)(A)(ii), (2). Pub. 543(a)’’.
L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ Subsecs. (k), (l). Pub. L. 88–571 added subsec. (k) and
after ‘‘Secretary’’ wherever appearing. redesignated former subsec. (k) as (l).
Subsec. (e)(3). Pub. L. 94–455, § 1307(d)(2)(F)(vi), sub- 1962—Subsec. (c)(6). Pub. L. 87–858 substituted
stituted ‘‘chapter 41, 42, or 43’’ for ‘‘chapter 42 or 43’’. ‘‘802(a)’’ for ‘‘802(a)(1)’’.
Subsec. (i). Pub. L. 94–455, §§ 1031(b)(5), 1035(d)(3), sub- Subsec. (h). Pub. L. 87–794 authorized assessment of a
stituted ‘‘section 904(c)’’ for Section 904(d)’’ wherever deficiency within 18 months after the date on which the
appearing and inserted ‘‘or under section 907(f) (relat- taxpayer files in accordance with section 172(b)(3) a
ing to carryback and carryover of disallowed oil and copy of the certification issued under section 317 of the
gas extraction taxes)’’ after ‘‘excess foreign taxes)’’ and Trade Expansion Act of 1962, whichever is later.
‘‘or 907(f)’’ before ‘‘which results in such carryback’’. Subsecs. (j), (k). Pub. L. 87–834 added subsec. (j) and
Subsec. (n)(3). Pub. L. 94–455, § 1302(b), added par. (3). redesignated former subsec. (j) as (k).
Subsec. (o). Pub. L. 94–455, § 2107(g)(2)(A), inserted 1960—Subsecs. (i), (j). Pub. L. 86–780 added subsec. (i)
‘‘, an investment credit carryback,’’ after ‘‘net oper- and redesignated former subsec. (i) as (j).
ating loss carryback’’. 1959—Subsec. (c)(6). Pub. L. 86–69 added par. (6).
1974—Subsec. (e)(3). Pub. L. 93–406 inserted reference 1958—Subsec. (a). Pub. L. 85–859 substituted ‘‘at any
to chapter 43. time after such tax became due and before the expira-
1971—Subsec. (g)(3). Pub. L. 92–178, § 504(c), added par. tion of 3 years after the date on which any part of such
(3). tax was paid’’ for ‘‘within 3 years after such tax became
Subsec. (m). Pub. L. 92–178, § 601(e)(2), substituted ‘‘an due’’.
investment credit carryback, or a work incentive pro- Subsec. (d). Pub. L. 85–866, § 80(a), (b), substituted in
gram carryback’’ for ‘‘or an investment credit first sentence ‘‘subsection (c), (e), or (f)’’ for ‘‘sub-
carryback’’ and inserted reference to subsec. (o) in two section (c)’’, designated existing clauses (1) to (3) of sec-
places, respectively. ond sentence as clause (1) and added clauses (2) and (3).
Subsec. (o). Pub. L. 92–178, § 601(d)(1), added subsec. Subsec. (g)(2). Pub. L. 85–866, § 81(a), substituted ‘‘or-
(o). ganization’’ for ‘‘corporation’’ wherever appearing.
1970—Subsec. (e)(2). Pub. L. 91–614 substituted ‘‘during Subsecs. (h), (i). Pub. L. 85–866, § 81(b), added subsec.
the period for which the return was filed’’ for ‘‘during (h) and redesignated former subsec. (h) as (i).
the year’’.
1969—Subsec. (c)(7). Pub. L. 91–172, § 101(g)(2), added Statutory Notes and Related Subsidiaries
par. (7). EFFECTIVE DATE OF 2024 AMENDMENT
Subsec. (e)(3). Pub. L. 91–172, § 101(g)(3), inserted pro-
vision excluding, in specified cases, chapter 42 taxes Pub. L. 118–168, § 5(b), Dec. 23, 2024, 138 Stat. 2587, pro-
from these considered in determining the amount of vided that: ‘‘The amendment made by this section
taxes omitted from a return. [amending this section] shall apply with respect to re-
Subsec. (h). Pub. L. 91–172, § 512(e)(1)(A)–(D), sub- turns which are due after December 31, 2024.’’
stituted ‘‘loss or capital loss carrybacks’’ for ‘‘loss
EFFECTIVE DATE OF 2022 AMENDMENT
carrybacks’’ in heading, ‘‘loss carryback or a capital
loss carryback’’ for ‘‘loss carryback,’’ ‘‘operating loss Pub. L. 117–328, div. T, title III, § 313(b), Dec. 29, 2022,
or net capital loss which’’ for ‘‘operating loss which,’’ 136 Stat. 5349, provided that: ‘‘The amendments made
‘‘assessed. In the case of a deficiency attributable to by this section [amending this section] shall take effect
the application of a net operating loss carryback, such on the date of the enactment of this Act [Dec. 29,
deficiency may be assessed’’ for ‘‘assessed, or’’ and ‘‘if 2022].’’
later than the date prescribed by the preceding sen- Amendment by Pub. L. 117–169 applicable to vehicles
tence’’ for ‘‘whichever is later’’. placed in service after Dec. 31, 2022, see section
Subsec. (j). Pub. L. 91–172, § 512(e)(1)(E), substituted 13401(k)(1) of Pub. L. 117–169, set out in an Effective
‘‘loss carryback or a capital loss carryback’’ for ‘‘loss Date of 2022; Transition Rule note under section 30D of
carryback’’. this title.
Subsec. (m). Pub. L. 91–172, § 512(e)(1)(F), substituted
EFFECTIVE DATE OF 2018 AMENDMENT
‘‘net operating loss carryback, a capital loss carryback,
or an investment credit carryback’’ for ‘‘net operating Amendment by sections 201(b)(2) and 205(b) of Pub. L.
loss carryback or an investment credit carryback’’. 115–141 effective as if included in section 1101 of Pub. L.
Subsec. (n). Pub. L. 91–172, § 101(g)(1), added subsec. 114–74, see section 207 of Pub. L. 115–141, set out as a
(n). note under section 6031 of this title.
1967—Subsec. (j). Pub. L. 90–225 inserted ‘‘, or, with
EFFECTIVE DATE OF 2017 AMENDMENT
respect to any portion of an investment credit
carryback from a taxable year attributable to a net op- Amendment by Pub. L. 115–97 applicable to wages
erating loss carryback from a subsequent taxable year, paid in taxable years beginning after Dec. 31, 2017, see
Page 3697 TITLE 26—INTERNAL REVENUE CODE § 6501
section 13403(e) of Pub. L. 115–97, set out as a note under 2004, Pub. L. 108–357, to which such amendment relates,
section 38 of this title. see section 7(e) of Pub. L. 110–172, set out as a note
under section 1092 of this title.
EFFECTIVE DATE OF 2015 AMENDMENT
Amendment by Pub. L. 114–74 applicable to returns EFFECTIVE DATE OF 2005 AMENDMENTS
filed for partnership taxable years beginning after Dec. Amendment by Pub. L. 109–135 effective as if included
31, 2017, with certain exceptions, see section 1101(g) of in the provision of the American Jobs Creation Act of
Pub. L. 114–74, set out as an Effective Date note under 2004, Pub. L. 108–357, to which such amendment relates,
section 6221 of this title. see section 403(nn) of Pub. L. 109–135, set out as a note
Pub. L. 114–41, title II, § 2005(b), July 31, 2015, 129 Stat. under section 26 of this title.
457, provided that: ‘‘The amendments made by this sec- Amendment by section 1341(b)(4) of Pub. L. 109–58 ap-
tion [amending this section] shall apply to— plicable to property placed in service after Dec. 31, 2005,
‘‘(1) returns filed after the date of the enactment of in taxable years ending after such date, see section
this Act [July 31, 2015], and
1341(c) of Pub. L. 109–58, set out as an Effective Date
‘‘(2) returns filed on or before such date if the pe-
note under section 30B of this title.
riod specified in section 6501 of the Internal Revenue
Code of 1986 (determined without regard to such Amendment by section 1342(b)(4) of Pub. L. 109–58 ap-
amendments) for assessment of the taxes with respect plicable to property placed in service after Dec. 31, 2005,
to which such return relates has not expired as of in taxable years ending after such date, see section
such date.’’ 1342(c) of Pub. L. 109–58, set out as an Effective Date
Amendment by Pub. L. 114–27 applicable to coverage note under section 30C of this title.
months in taxable years beginning after Dec. 31, 2013, EFFECTIVE DATE OF 2004 AMENDMENT
see section 407(f) of Pub. L. 114–27, set out as a note
under section 35 of this title. Amendment by section 413(c)(28) of Pub. L. 108–357 ap-
plicable to taxable years of foreign corporations begin-
EFFECTIVE DATE OF 2014 AMENDMENT ning after Dec. 31, 2004, and to taxable years of United
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, States shareholders with or within which such taxable
subject to a savings provision, see section 221(b) of Pub. years of foreign corporations end, see section 413(d)(1)
L. 113–295, set out as a note under section 1 of this title. of Pub. L. 108–357, set out as an Effective and Termi-
nation Dates of 2004 Amendments note under section 1
EFFECTIVE DATE OF 2010 AMENDMENT of this title.
Amendment by Pub. L. 111–237 applicable to restitu- Pub. L. 108–357, title VIII, § 814(b), Oct. 22, 2004, 118
tion ordered after Aug. 16, 2010, see section 3(c) of Pub. Stat. 1581, provided that: ‘‘The amendment made by
L. 111–237, set out as a note under section 6201 of this this section [amending this section] shall apply to tax-
title. able years with respect to which the period for assess-
Pub. L. 111–226, title II, § 218(b), Aug. 10, 2010, 124 Stat. ing a deficiency did not expire before the date of the
2403, provided that: ‘‘The amendments made by this enactment of this Act [Oct. 22, 2004].’’
section [amending this section] shall take effect as if
included in section 513 of the Hiring Incentives to Re- EFFECTIVE DATE OF 1998 AMENDMENT
store Employment Act [Pub. L. 111–147].’’ Pub. L. 105–206, title III, § 3461(c), July 22, 1998, 112
Amendment by section 501(c)(2), (3) of Pub. L. 111–147 Stat. 764, provided that:
applicable to payments made after Dec. 31, 2012, with ‘‘(1) IN GENERAL.—The amendments made by this sec-
certain exceptions, see section 501(d)(1), (2) of Pub. L. tion [amending this section and section 6502 of this
111–147, set out as a note under section 1471 of this title. title] shall apply to requests to extend the period of
Pub. L. 111–147, title V, § 513(d), Mar. 18, 2010, 124 Stat. limitations made after December 31, 1999.
112, provided that: ‘‘The amendments made by this sec- ‘‘(2) PRIOR REQUEST.—If, in any request to extend the
tion [amending this section and section 6229 of this period of limitations made on or before December 31,
title] shall apply to— 1999, a taxpayer agreed to extend such period beyond
‘‘(1) returns filed after the date of the enactment of
the 10-year period referred to in section 6502(a) of the
this Act [Mar. 18, 2010]; and
Internal Revenue Code of 1986, such extension shall ex-
‘‘(2) returns filed on or before such date if the pe-
pire on the latest of—
riod specified in section 6501 of the Internal Revenue
‘‘(A) the last day of such 10-year period;
Code of 1986 (determined without regard to such
‘‘(B) December 31, 2002; or
amendments) for assessment of such taxes has not ex-
‘‘(C) in the case of an extension in connection with
pired as of such date.’’
an installment agreement, the 90th day after the end
EFFECTIVE DATE OF 2009 AMENDMENT of the period of such extension.’’
Amendment by section 1141(b)(4) of Pub. L. 111–5 ap- Amendment by section 6023(27) of Pub. L. 105–206 ef-
plicable to vehicles acquired after Dec. 31, 2009, see sec- fective July 22, 1998, see section 6023(32) of Pub. L.
tion 1141(c) of Pub. L. 111–5, set out as a note under sec- 105–206, set out as a note under section 34 of this title.
tion 30B of this title. Amendment by section 6007(e)(2)(A) of Pub. L. 105–206
Amendment by section 1142(b)(7) of Pub. L. 111–5 ap- effective, except as otherwise provided, as if included in
plicable to vehicles acquired after Feb. 17, 2009, see sec- the provisions of the Taxpayer Relief Act of 1997, Pub.
tion 1142(c) of Pub. L. 111–5, set out as an Effective and L. 105–34, to which such amendment relates, see section
Termination Dates of 2009 Amendment note under sec- 6024 of Pub. L. 105–206, set out as a note under section
tion 24 of this title. 1 of this title.
EFFECTIVE DATE OF 2008 AMENDMENT EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 205(d)(3) of Pub. L. 110–343 ap- Pub. L. 105–34, title V, § 506(e)(2), Aug. 5, 1997, 111 Stat.
plicable to taxable years beginning after Dec. 31, 2008, 856, provided that: ‘‘The amendment made by sub-
see section 205(e) of Pub. L. 110–343, set out as an Effec- section (b) [amending this section] shall apply to gifts
tive and Termination Dates of 2008 Amendment note made in calendar years ending after the date of the en-
under section 24 of this title. actment of this Act [Aug. 5, 1997].’’
Amendment by section 402(d) of Pub. L. 110–343 appli- Pub. L. 105–34, title XI, § 1145(b), Aug. 5, 1997, 111 Stat.
cable to taxable years beginning after Dec. 31, 2008, see 985, provided that: ‘‘The amendment made by sub-
section 402(e) of Pub. L. 110–343, set out as a note under section (a) [amending this section] shall apply to infor-
section 907 of this title. mation the due date for the reporting of which is after
the date of the enactment of this Act [Aug. 5, 1997].’’
EFFECTIVE DATE OF 2007 AMENDMENT Pub. L. 105–34, title XII, § 1239(f), Aug. 5, 1997, 111 Stat.
Amendment by Pub. L. 110–172 effective as if included 1028, provided that: ‘‘The amendments made by this
in the provision of the American Jobs Creation Act of section [amending this section and sections 6225, 6226,
§ 6501 TITLE 26—INTERNAL REVENUE CODE Page 3698
6230, 6512, 7421, 7459, and 7482 of this title] shall apply to taxable years ending after such date, with special rules
partnership taxable years ending after the date of the for certain transfers and ruling requests before Mar. 1,
enactment of this Act [Aug. 5, 1997].’’ 1984, see section 131(g) of Pub. L. 98–369, set out as a
Pub. L. 105–34, title XII, § 1284(b), Aug. 5, 1997, 111 note under section 367 of this title.
Stat. 1038, provided that: ‘‘The amendment made by Amendment by section 163(b)(1) of Pub. L. 98–369 ap-
this section [amending this section] shall apply to tax- plicable to expenditures with respect to which the sec-
able years beginning after the date of the enactment of ond taxable year described in former section
this Act [Aug. 5, 1997].’’ 118(b)(2)(B) of this title ends after Dec. 31, 1984, see sec-
Amendment by section 1601(g)(2) of Pub. L. 105–34 ef- tion 163(c) of Pub. L. 98–369, set out as a note under sec-
fective as if included in the provisions of the Small tion 118 of this title.
Business Job Protection Act of 1996, Pub. L. 104–188, to Amendment by section 211(b)(24) of Pub. L. 98–369 ap-
which it relates, see section 1601(j) of Pub. L. 105–34, set plicable to taxable years beginning after Dec. 31, 1983,
out as a note under section 23 of this title. see section 215 of Pub. L. 98–369, set out as an Effective
Date note under section 801 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT Amendment by section 314(a)(3) of Pub. L. 98–369 ef-
Amendment by section 1702(e)(3) of Pub. L. 104–188 ef- fective July 18, 1984, see section 314(a)(4) of Pub. L.
fective, except as otherwise expressly provided, as if in- 98–369, set out as a note under section 4942 of this title.
cluded in the provision of the Revenue Reconciliation Pub. L. 98–369, div. A, title IV, § 447(b), July 18, 1984,
Act of 1990, Pub. L. 101–508, title XI, to which such 98 Stat. 817, provided that: ‘‘The amendment made by
amendment relates, see section 1702(i) of Pub. L. subsection (a) [amending this section] shall apply with
104–188, set out as a note under section 38 of this title. respect to documents received by the Secretary of the
Amendment by section 1703(n)(8) of Pub. L. 104–188 ef- Treasury (or his delegate) after the date of the enact-
fective as if included in the provision of the Revenue ment of this Act [July 18, 1984].’’
Amendment by section 474(r)(39) of Pub. L. 98–369 ap-
Reconciliation Act of 1993, Pub. L. 103–66, §§ 13001–13444,
plicable to taxable years beginning after Dec. 31, 1983,
to which such amendment relates, see section 1703(o) of
and to carrybacks from such years, see section 475(a) of
Pub. L. 104–188, set out as a note under section 39 of
Pub. L. 98–369, set out as a note under section 21 of this
this title.
title.
EFFECTIVE DATE OF 1990 AMENDMENT Amendment by section 714(p)(2)(F) of Pub. L. 98–369
effective as if included in the provision of the Tax Eq-
Pub. L. 101–508, title XI, § 11602(e)(2), Nov. 5, 1990, 104 uity and Fiscal Responsibility Act of 1982, Pub. L.
Stat. 1388–501, provided that: ‘‘The amendment made by 97–248, to which such amendment relates, see section
subsection (b) [amending this section] shall apply to 715 of Pub. L. 98–369, set out as a note under section 31
gifts after October 8, 1990.’’ of this title.
Amendment by section 801(d)(14) of Pub. L. 98–369 ap-
EFFECTIVE DATE OF 1989 AMENDMENT
plicable to transactions after Dec. 31, 1984, in taxable
Amendment by Pub. L. 101–239 effective, except as years ending after such date, see section 805(a)(1) of
otherwise provided, as if included in the provision of Pub. L. 98–369, as amended, set out as a note under sec-
the Technical and Miscellaneous Revenue Act of 1988, tion 245 of this title.
Pub. L. 100–647, to which such amendment relates, see
EFFECTIVE DATE OF 1982 AMENDMENT
section 7817 of Pub. L. 101–239, set out as a note under
section 1 of this title. Amendment by Pub. L. 97–248 applicable to partner-
ship taxable years beginning after Sept. 3, 1982, with
EFFECTIVE DATE OF 1988 AMENDMENTS provision for applicability of amendment to any part-
Amendment by section 1008(j)(1) of Pub. L. 100–647 ef- nership taxable year ending after Sept. 3, 1982, if part-
fective, except as otherwise provided, as if included in nership, each partner, and each indirect partner re-
the provision of the Tax Reform Act of 1986, Pub. L. quests such application and the Secretary of the Treas-
99–514, to which such amendment relates, see section ury or his delegate consents to such application, see
1019(a) of Pub. L. 100–647, set out as a note under sec- section 407(a)(1), (3) of Pub. L. 97–248, set out as a note
tion 1 of this title. under section 702 of this title.
Amendment by section 4008(c)(2) of Pub. L. 100–647 ap- EFFECTIVE DATE OF 1980 AMENDMENTS
plicable to taxable years beginning after Dec. 31, 1988,
see section 4008(d) of Pub. L. 100–647, set out as a note Amendment by Pub. L. 96–223 applicable to periods
under section 41 of this title. after Feb. 29, 1980, see section 101(i) of Pub. L. 96–223,
Amendment by Pub. L. 100–418 applicable to crude oil set out as a note under section 6161 of this title.
removed from premises on or after Aug. 23, 1988, see Amendment by Pub. L. 96–222 effective, except as oth-
section 1941(c) of Pub. L. 100–418, set out as a note under erwise provided, as if it had been included in the provi-
section 164 of this title. sions of the Revenue Act of 1978, Pub. L. 95–600, to
which such amendment relates, see section 201 of Pub.
EFFECTIVE DATE OF 1987 AMENDMENT L. 96–222, set out as a note under section 32 of this title.
Amendment by section 10712(c)(2) of Pub. L. 100–203 EFFECTIVE DATE OF 1978 AMENDMENTS
applicable to taxable years beginning after Dec. 22,
Amendment by Pub. L. 95–628 applicable to
1987, see section 10712(d) of Pub. L. 100–203, set out as an
carrybacks arising in taxable years beginning after
Effective Date note under section 4955 of this title.
Nov. 10, 1978, see section 8(d) of Pub. L. 95–628, set out
Amendment by section 10714(c) of Pub. L. 100–203 ap-
as a note under section 6511 of this title.
plicable to taxable years beginning after Dec. 22, 1987,
Pub. L. 95–600, title II, § 212(c), Nov. 6, 1978, 92 Stat.
see section 10714(e) of Pub. L. 100–203, set out as an Ef-
2819, provided that: ‘‘The amendments made by this
fective Date note under section 4912 of this title.
section [amending this section and sections 6511 and
EFFECTIVE DATE OF 1986 AMENDMENT 6512 of this title] shall apply to partnership items aris-
ing in partnership taxable years beginning after De-
Amendment by Pub. L. 99–514 effective, except as oth- cember 31, 1978.’’
erwise provided, as if included in the provisions of the Pub. L. 95–600, title III, § 321(d)(5), as added by Pub. L.
Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which 96–222, title I, § 103(a)(6)(B), Apr. 1, 1980, 94 Stat. 209, pro-
such amendment relates, see section 1881 of Pub. L. vided that: ‘‘The amendments made by subsection (b)
99–514, set out as a note under section 48 of this title. [amending this section and section 44B of this title]
shall apply to taxable years beginning after December
EFFECTIVE DATE OF 1984 AMENDMENT
31, 1976.’’
Amendment by section 131(d)(2) of Pub. L. 98–369 ap- Amendment by section 504(b)(3) of Pub. L. 95–600 ap-
plicable to transfers or exchanges after Dec. 31, 1984, in plicable to tentative refund claims filed on and after
Page 3699 TITLE 26—INTERNAL REVENUE CODE § 6501
Nov. 6, 1978, see section 504(c) of Pub. L. 95–600, set out taxable years beginning after Dec. 31, 1969, see section
as a note under section 6411 of this title. 512(g) of Pub. L. 91–172, set out as a note under section
Amendment by section 701(t)(3)(A) of Pub. L. 95–600 1212 of this title.
effective Oct. 4, 1976, see section 701(t)(5) of Pub. L.
95–600, set out as a note under section 859 of this title. EFFECTIVE DATE OF 1967 AMENDMENT
Amendment by section 703(n) of Pub. L. 95–600 effec- Amendment by Pub. L. 90–225 applicable with respect
tive Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set to investment credit carrybacks attributable to net op-
out as a note under section 46 of this title. erating loss carrybacks from taxable years ending after
Amendment by section 703(p)(2) of Pub. L. 95–600 ap- July 31, 1967, see section 2(g) of Pub. L. 90–225, set out
plicable with respect to losses sustained in taxable as a note under section 46 of this title.
years ending after Nov. 6, 1978, see section 703(p)(4) of
Pub. L. 95–600, set out as a note under section 172 of EFFECTIVE DATE OF 1966 AMENDMENTS
this title. Pub. L. 89–809, title I, § 105(f)(4), Nov. 13, 1966, 80 Stat.
Amendment by Pub. L. 95–227 applicable with respect 1568, provided that: ‘‘The amendments made by this
to contributions, acts, and expenditures made after subsection [amending this section and section 6513 of
Dec. 31, 1977, in and for taxable years beginning after this title] shall take effect on the date of the enact-
such date, see section 4(f) of Pub. L. 95–227, set out as ment of this Act [Nov. 13, 1966].’’
an Effective Date note under section 192 of this title. Amendment by section 2(f) of Pub. L. 89–721 applica-
EFFECTIVE DATE OF 1977 AMENDMENT ble with respect to taxable years ending after Dec. 31,
1961, but only in the case of applications filed after
Amendment by Pub. L. 95–30 applicable to taxable Nov. 2, 1966, see section 2(g) of Pub. L. 89–721, set out as
years beginning after Dec. 31, 1976, and to credit a note under section 6411 of this title.
carrybacks from such years, see section 202(e) of Pub. Pub. L. 89–721, § 3(b), Nov. 2, 1966, 80 Stat. 1151, pro-
L. 95–30, set out as an Effective Date note under section vided that: ‘‘The amendment made by subsection (a)
51 of this title. [amending this section] shall apply in any case where
EFFECTIVE DATE OF 1976 AMENDMENT the application under section 6411 of the Internal Rev-
enue Code of 1954 is filed after the date of the enact-
Amendment by section 1031(b)(5) of Pub. L. 94–455 ap- ment of this Act [Nov. 2, 1966].’’
plicable to taxable years beginning after Dec. 31, 1975,
with specific exceptions, see section 1031(c) of Pub. L. EFFECTIVE DATE OF 1965 AMENDMENT
94–455, set out as a note under section 904 of this title. Pub. L. 89–44, title VIII, § 810(c), June 21, 1965, 79 Stat.
Amendment by section 1035(d)(3) of Pub. L. 94–455 ap- 169, provided that: ‘‘The amendments made by sub-
plicable to taxes paid or accrued during taxable years sections (a) and (b) [amending this section] shall apply
ending after Oct. 4, 1976, see section 1035(e) of Pub. L. with respect to returns filed on or after July 1, 1965.’’
94–455, set out as a note under section 907 of this title.
Amendment by section 1302(b) of Pub. L. 94–455 appli- EFFECTIVE DATE OF 1964 AMENDMENTS
cable to taxable years beginning after Dec. 31, 1974, see
Pub. L. 88–571, § 3(f), Sept. 2, 1964, 78 Stat. 859, as
section 1302(c) of Pub. L. 94–455, set out as a note under
amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat.
section 4942 of this title.
2095, provided that: ‘‘The amendments made by this
Amendment by section 1307(d)(2)(F)(vi) of Pub. L.
section [amending this section and sections 815, 6511,
94–455 applicable to taxable years beginning after Dec.
6601, and 6611 of this title] shall apply with respect to
31, 1976, see section 1307(e)(5) of Pub. L. 94–455, set out
amounts added to policyholders surplus accounts (with-
as a note under section 501 of this title.
in the meaning of [former] section 815(c) of the Internal
EFFECTIVE DATE OF 1974 AMENDMENT Revenue Code of 1986 [formerly I.R.C. 1954]) for taxable
years beginning after December 31, 1958.’’
Amendment by Pub. L. 93–406 applicable, except as
Amendment by Pub. L. 88–272 applicable to taxable
otherwise provided in section 1017(c) through (i) of Pub.
years beginning after Dec. 31, 1963, see section 225(l) of
L. 93–406, for plan years beginning after Sept. 2, 1974,
Pub. L. 88–272, set out as a note under section 316 of
but, in the case of plans in existence on Jan. 1, 1974,
this title.
amendment by Pub. L. 93–406 applicable for plan years
beginning after Dec. 31, 1975, see section 1017 of Pub. L. EFFECTIVE DATE OF 1962 AMENDMENTS
93–406, set out an an Effective Date; Transitional Rules
note under section 410 of this title. Pub. L. 87–858, § 3(f), Oct. 23, 1962, 76 Stat. 1138, pro-
vided that the amendment made by that section is ap-
EFFECTIVE DATE OF 1971 AMENDMENT plicable with respect to taxable years beginning after
Amendment by section 504(c) of Pub. L. 92–178 appli- Dec. 31, 1961.
cable with respect to taxable years ending after Dec. 31, Amendment by Pub. L. 87–834 applicable with respect
1971, except that a corporation may not be a DISC for to taxable years ending after Dec. 31, 1961, see section
any taxable year beginning before Jan. 1, 1972, see sec- 2(h) of Pub. L. 87–834, set out as an Effective Date note
tion 507 of Pub. L. 92–178, set out as an Effective Date under section 46 of this title.
note under section 991 of this title. EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by section 601(d)(1), (e)(2) of Pub. L.
92–178 applicable to taxable years beginning after Dec. Amendment by Pub. L. 86–780 applicable to taxable
31, 1971, see section 601(f) of Pub. L. 92–178, set out as a years beginning after Dec. 31, 1957, see section 4 of Pub.
note under section 381 of this title. L. 86–780, set out as a note under section 904 of this
title.
EFFECTIVE DATE OF 1970 AMENDMENT
EFFECTIVE DATE OF 1959 AMENDMENT
Amendment by Pub. L. 91–614 applicable with respect
to gifts made after Dec. 31, 1970, see section 102(e) of Amendment by Pub. L. 86–69 applicable only with re-
Pub. L. 91–614, set out as a note under section 2501 of spect to taxable years beginning after Dec. 31, 1957, see
this title. section 4 of Pub. L. 86–69, set out as a note under sec-
tion 381 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
EFFECTIVE DATE OF 1958 AMENDMENTS
Amendment by section 101(g)(1)–(3) of Pub. L. 91–172
effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. Amendment by Pub. L. 85–866 effective Aug. 17, 1954,
91–172, set out as an Effective Date note under section see section 1(c)(2) of Pub. L. 85–866, set out as a note
4940 of this title. under section 165 of this title.
Amendment by section 512(e)(1) of Pub. L. 91–172 ap- Amendment by Pub. L. 85–859 effective on first day of
plicable with respect to net capital losses sustained in first calendar quarter which begins more than 60 days
§ 6502 TITLE 26—INTERNAL REVENUE CODE Page 3700
after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, payer before the expiration of such 10-year period (or,
Sept. 2, 1958, 72 Stat. 1275. if there is a release of levy under section 6343 after such
10-year period, then before such release).’’
PLAN AMENDMENTS NOT REQUIRED UNTIL 1990—Subsec. (a)(1). Pub. L. 101–508, § 11317(a)(1), sub-
JANUARY 1, 1989 stituted ‘‘10 years’’ for ‘‘6 years’’.
For provisions directing that if any amendments Subsec. (a)(2). Pub. L. 101–508, § 11317(a)(2), substituted
‘‘10-year period’’ for ‘‘6-year period’’ wherever appear-
made by subtitle A or subtitle C of title XI [§§ 1101–1147
ing.
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 1989—Subsec. (a). Pub. L. 101–239 substituted ‘‘unen-
99–514 require an amendment to any plan, such plan forceable’’ for ‘‘enforceable’’ in last sentence.
amendment shall not be required to be made before the 1988—Subsec. (a). Pub. L. 100–647 amended last sen-
first plan year beginning on or after Jan. 1, 1989, see tence generally. Prior to amendment, last sentence
section 1140 of Pub. L. 99–514, as amended, set out as a read as follows: ‘‘The period provided by this subsection
note under section 401 of this title. during which a tax may be collected by levy shall not
be extended or curtailed by reason of a judgment
§ 6502. Collection after assessment against the taxpayer.’’
1976—Subsec. (a)(2). Pub. L. 94–455 struck out ‘‘or his
(a) Length of period delegate’’ after ‘‘Secretary’’.
Where the assessment of any tax imposed by 1966—Subsec. (a). Pub. L. 89–719 inserted sentence at
this title has been made within the period of end providing that the period provided by this sub-
section during which a tax may be collected by levy
limitation properly applicable thereto, such tax
shall not be extended or curtailed by reason of a judg-
may be collected by levy or by a proceeding in ment against the taxpayer.
court, but only if the levy is made or the pro-
ceeding begun— Statutory Notes and Related Subsidiaries
(1) within 10 years after the assessment of
EFFECTIVE DATE OF 1998 AMENDMENT
the tax, or
(2) if— Amendments by Pub. L. 105–206 applicable to requests
(A) there is an installment agreement be- to extend period of limitations made after Dec. 31, 1999,
with special provisions relating to requests made on or
tween the taxpayer and the Secretary, prior before such date, see section 3461(c) of Pub. L. 105–206,
to the date which is 90 days after the expira- set out as a note under section 6501 of this title.
tion of any period for collection agreed upon
in writing by the Secretary and the taxpayer EFFECTIVE DATE OF 1990 AMENDMENT
at the time the installment agreement was Amendment by Pub. L. 101–508 applicable to taxes as-
entered into; or sessed after Nov. 5, 1990, and to taxes assessed on or be-
fore that date if the period specified in this section (de-
(B) there is a release of levy under section
termined without regard to the amendments made by
6343 after such 10-year period, prior to the Pub. L. 101–508) for collection of such taxes has not ex-
expiration of any period for collection pired as of such date, see section 11317(c) of Pub. L.
agreed upon in writing by the Secretary and 101–508, set out as a note under section 6323 of this title.
the taxpayer before such release.
EFFECTIVE DATE OF 1989 AMENDMENT
If a timely proceeding in court for the collection Amendment by Pub. L. 101–239 effective, except as
of a tax is commenced, the period during which otherwise provided, as if included in the provision of
such tax may be collected by levy shall be ex- the Technical and Miscellaneous Revenue Act of 1988,
tended and shall not expire until the liability Pub. L. 100–647, to which such amendment relates, see
for the tax (or a judgment against the taxpayer section 7817 of Pub. L. 101–239, set out as a note under
section 1 of this title.
arising from such liability) is satisfied or be-
comes unenforceable. EFFECTIVE DATE OF 1988 AMENDMENT
(b) Date when levy is considered made Pub. L. 100–647, title I, § 1015(u)(2), Nov. 10, 1988, 102
Stat. 3573, provided that: ‘‘The amendment made by
The date on which a levy on property or rights this subsection [amending this section] shall apply to
to property is made shall be the date on which levies issued after the date of the enactment of this Act
the notice of seizure provided in section 6335(a) [Nov. 10, 1988].’’
is given.
EFFECTIVE DATE OF 1966 AMENDMENT
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. Amendment by Pub. L. 89–719 applicable after Nov. 2,
89–719, title I, § 113(b), Nov. 2, 1966, 80 Stat. 1146; 1966, regardless of when title or lien of United States
Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, arose or when lien or interest of another person was ac-
1976, 90 Stat. 1834; Pub. L. 100–647, title I, quired, except in a case in which a lien or title derived
§ 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. from enforcement of a lien held by United States has
been enforced by a civil action or suit which has be-
101–239, title VII, § 7811(k)(2), Dec. 19, 1989, 103
come final by judgment, sale, or agreement before Nov.
Stat. 2412; Pub. L. 101–508, title XI, § 11317(a), 2, 1966, or in a case in which the amendment would im-
Nov. 5, 1990, 104 Stat. 1388–458; Pub. L. 105–206, pair a priority held by any person other than United
title III, § 3461(a), July 22, 1998, 112 Stat. 764.) States holding a lien or interest prior to Nov. 2, 1966,
operate to increase liability of such person, or shorten
Editorial Notes the time for bringing suit with respect to transactions
occurring before Nov. 2, 1966, see section 114(a)–(c) of
AMENDMENTS Pub. L. 89–719, set out as a note under section 6323 of
1998—Subsec. (a). Pub. L. 105–206, § 3461(a)(2), struck this title.
out first sentence of concluding provisions which read
as follows: ‘‘The period so agreed upon may be extended
§ 6503. Suspension of running of period of limita-
by subsequent agreements in writing made before the tion
expiration of the period previously agreed upon.’’ (a) Issuance of statutory notice of deficiency
Subsec. (a)(2). Pub. L. 105–206, § 3461(a)(1), added par.
(1) General rule
(2) and struck out former par. (2) which read as follows:
‘‘prior to the expiration of any period for collection The running of the period of limitations pro-
agreed upon in writing by the Secretary and the tax- vided in section 6501 or 6502 on the making of
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