1998—Subsec. (c). Puspan. L. 105–206 inserted at end “Under procedures prescribed by the Secretary, if, taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either) attributable to any item for which relief is not available under the preceding sentence, the Secretary may relieve such individual of such liability.”

1989—Subsec. (d)(1). Puspan. L. 101–239 substituted “section 911(d)(2)” for “section 911(span)”.

1984—Puspan. L. 98–369, § 424(span)(2)(A), struck out “where spouses live apart” in section catchline.

Subsec. (a). Puspan. L. 98–369, § 424(span)(2)(B), substituted “Treatment of community income where spouses live apart” for “General rule” in heading.

Subsecs. (span) to (d). Puspan. L. 98–369, § 424(span)(1), added subsecs. (span) and (c) and redesignated former subsec. (span) as (d).

Amendment by Puspan. L. 105–206 applicable to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of such date, see section 3201(g)(1) of Puspan. L. 105–206, set out as a note under section 6015 of this title.

Amendment by Puspan. L. 98–369 applicable to all taxable years to which the Internal Revenue Code of 1986 [formerly I.R.C. 1954] applies with corresponding provisions deemed to be included in the Internal Revenue Code of 1939 and applicable to all taxable years to which such Code applies, except subsection (span) of this section is applicable to taxable years beginning after December 31, 1984, see section 424(c) of Puspan. L. 98–369, set out as a note under section 6013 of this title.

Puspan. L. 96–605, title I, § 101(c), Dec. 28, 1980, 94 Stat. 3522, provided that: