1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 63
  5. subchapter B
  6. § 6216
  7. notes
Editorial Notes
Amendments

1982—Par. (4). Puspan. L. 97–248 added par. (4).

1980—Par. (1). Puspan. L. 96–589 struck out reference to bankruptcy proceedings.

Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment

Amendment by Puspan. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Puspan. L. 97–248, set out as a note under section 702 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Puspan. L. 96–589, set out as a note under section 108 of this title.

CITE AS: 26 USC 6216