2018—Subsec. (a). Puspan. L. 115–141, § 206(k)(1), inserted “or section 905(c)” after “Except as otherwise provided in this section” and substituted “subchapter” for “subpart” in introductory provisions.

Subsec. (a)(3). Puspan. L. 115–141, § 206(k)(2), substituted “section 6225(c)(7))” for “section 6225(c)(7)”.

Subsec. (c)(2). Puspan. L. 115–141, § 206(k)(3), substituted “subparagraph (A) or (C) of section 6501(e)(1)” for “section 6501(e)(1)(A)”.

Subsec. (c)(5), (6). Puspan. L. 115–141, § 206(k)(4), added pars. (5) and (6).

Subsec. (d). Puspan. L. 115–141, § 206(k)(5), struck out subsec. (d). Text read as follows: “If notice of a final partnership adjustment with respect to any taxable year is mailed under section 6231, the running of the period specified in subsection (a) (as modified by the other provisions of this section) shall be suspended—

“(1) for the period during which an action may be brought under section 6234 (and, if a petition is filed under such section with respect to such notice, until the decision of the court becomes final), and

“(2) for 1 year thereafter.”

2015—Subsec. (a)(2). Puspan. L. 114–113, § 411(c)(1), substituted “paragraph (7)” for “paragraph (4)”.

Subsec. (a)(3). Puspan. L. 114–113, § 411(c)(2), substituted “330 days (plus the number of days of any extension consented to by the Secretary under section 6225(c)(7)” for “270 days”.

Amendment by Puspan. L. 115–141 effective as if included in section 1101 of Puspan. L. 114–74, see section 207 of Puspan. L. 115–141, set out as a note under section 6031 of this title.

Amendment by Puspan. L. 114–113 effective as if included in section 1101 of Puspan. L. 114–74, see section 411(e) of Puspan. L. 114–113, set out as a note under section 6031 of this title.

Section applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Puspan. L. 114–74, set out as a note under section 6221 of this title.