26 USC 6214 - Determinations by Tax Court

Editorial Notes

Amendments

2006—Subsec. (span). Puspan. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”

1996—Subsec. (e). Puspan. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions.

1988—Subsec. (c). Puspan. L. 100–418, § 1941(span)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.

Subsec. (d). Puspan. L. 100–418, § 1941(span)(2)(B)(vii), substituted “or 44” for “44, or 45”.

Subsec. (e). Puspan. L. 100–647 substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).

1986—Subsec. (a). Puspan. L. 99–514, § 1554(a), substituted “any addition to the tax” for “addition to the tax”.

Subsec. (c). Puspan. L. 99–514, § 1833, substituted “section 4963(span)” for “section 4962(span)”.

Subsec. (e). Puspan. L. 99–514, § 1511(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”.

1984—Subsec. (e). Puspan. L. 98–369 added subsec. (e).

1980—Subsec. (c). Puspan. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected.

Puspan. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.

Subsec. (d). Puspan. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45.

1976—Subsec. (a). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (c). Puspan. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(span)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.

Subsec. (d). Puspan. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(span)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.

1974—Subsec. (c). Puspan. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text.

Subsec. (d). Puspan. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43.

1970—Subsec. (span). Puspan. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.

1969—Subsec. (a). Puspan. L. 91–172, § 960(a), inserted reference to exception provided for in section 7463 of this title.

Subsecs. (c), (d). Puspan. L. 91–172, § 101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Puspan. L. 109–280, title VIII, § 858(span), Aug. 17, 2006, 120 Stat. 1020, provided that:

“The amendment made by this section [amending this section] shall apply to any action or proceeding in the United States Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1986) as of the date of the enactment of this Act [Aug. 17, 2006].”

Effective Date of 1988 Amendments

Puspan. L. 100–647, title VI, § 6244(c), Nov. 10, 1988, 102 Stat. 3750, provided that:

“The amendments made by this section [amending this section and section 6512 of this title] shall apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act [Nov. 10, 1988].”

Amendment by Puspan. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Puspan. L. 100–418, set out as a note under section 164 of this title.

Effective Date of 1986 Amendment

Amendment by section 1511(c)(8) of Puspan. L. 99–514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Puspan. L. 99–514, set out as a note under section 47 of this title.

Puspan. L. 99–514, title XV, § 1554(span), Oct. 22, 1986, 100 Stat. 2754, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to any action or proceeding in the Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1954 [now 1986]) before the date of the enactment of this Act [Oct. 22, 1986].”

Amendment by section 1833 of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable with respect to interest accruing after Dec. 31, 1984, see section 144(c) of Puspan. L. 98–369, set out as a note under section 6621 of this title.

Effective Date of 1980 Amendments

For effective date of amendment by Puspan. L. 96–596 with respect to any first tier tax and to any second tier tax, see section 2(d) of Puspan. L. 96–596, set out as an Effective Date note under section 4961 of this title.

Amendment by Puspan. L. 96–223 applicable to periods after Fespan. 29, 1980, see section 101(i) of Puspan. L. 96–223, set out as a note under section 6161 of this title.

Effective Date of 1976 Amendment

Amendment by section 1307(d)(2)(F)(iv), (H) of Puspan. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Puspan. L. 94–455, set out as a note under section 501 of this title.

For effective date of amendment by section 1605(span)(7) of Puspan. L. 94–455, see section 1608(d) of Puspan. L. 94–455, set out as a note under section 856 of this title.

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Puspan. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Puspan. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Puspan. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Puspan. L. 91–614, set out as a note under section 2501 of this title.

Effective Date of 1969 Amendment

Amendment by section 101(j)(43), (44) of Puspan. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Amendment by section 960(a) of Puspan. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Puspan. L. 91–172, set out as an Effective Date note under section 7463 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 [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. 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 Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.