26 USC 6512 - Limitations in case of petition to Tax Court

Editorial Notes

Amendments

2015—Subsec. (span)(3). Puspan. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(span)(2), (c), and (d).” before “In a case described in subparagraph (B)”.

2000—Subsec. (a)(1), (2), (5). Puspan. L. 106–554 substituted a comma for a semicolon before “and” at end.

1998—Subsec. (a)(5), (6). Puspan. L. 105–206, § 3464(span), added pars. (5) and (6).

Subsec. (span)(1). Puspan. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”

1997—Subsec. (span)(2). Puspan. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”

Subsec. (span)(3). Puspan. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (span)(2) of section 6511 shall be 3 years.”

Puspan. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(span)(2), (c), and (d).”

Subsec. (span)(4). Puspan. L. 105–34, § 1451(span), added par. (4).

1988—Subsec. (a). Puspan. L. 100–647, § 6247(span)(1), substituted “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”.

Puspan. L. 100–647, § 6246(span)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”.

Puspan. L. 100–418, § 1941(span)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (span)(1). Puspan. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”.

Puspan. L. 100–418, § 1941(span)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (span)(2), (3). Puspan. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).

Subsec. (c). Puspan. L. 100–647, § 6244(span)(2), substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).

1982—Subsec. (a)(4). Puspan. L. 97–248, § 402(c)(8), added par. (4).

Subsec. (span)(2). Puspan. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.

1980—Subsec. (a). Puspan. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).

Subsec. (span)(1). Puspan. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (c). Puspan. L. 96–589 added subsec. (c).

1978—Subsec. (span)(2). Puspan. L. 95–600 substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.

1976—Subsecs. (a), (span)(1). Puspan. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.

1974—Subsec. (a). Puspan. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).

Subsec. (span)(1). Puspan. L. 93–406 inserted reference to chapter 43.

1970—Puspan. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.

1969—Subsec. (a). Puspan. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes.

Subsec. (span)(1). Puspan. L. 91–172, §§ 101(j)(48), 960(span), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title.

1962—Subsec. (span)(2)(C). Puspan. L. 87–870 added subpar. (C).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Puspan. L. 114–74 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 an Effective Date note under section 6221 of this title.

Effective Date of 1997 Amendment

Amendment by section 1239(c)(2) of Puspan. L. 105–34 applicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) of Puspan. L. 105–34, set out as a note under section 6501 of this title.

Puspan. L. 105–34, title XII, § 1282(span), Aug. 5, 1997, 111 Stat. 1038, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to claims for credit or refund for taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”

Puspan. L. 105–34, title XIV, § 1451(c), Aug. 5, 1997, 111 Stat. 1054, provided that:

“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1988 Amendments

Amendment by section 6244(a), (span)(2) of Puspan. L. 100–647 applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after Nov. 10, 1988, see section 6244(c) of Puspan. L. 100–647, set out as a note under section 6214 of this title.

Puspan. L. 100–647, title VI, § 6246(c), Nov. 10, 1988, 102 Stat. 3751, provided that:

“The amendments made by this section [amending this section and section 7481 of this title] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [Nov. 10, 1988].”

Puspan. L. 100–647, title VI, § 6247(c), Nov. 10, 1988, 102 Stat. 3752, provided that:

“The amendments made by this section [amending this section and section 7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on 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 1982 Amendment

Amendment by Puspan. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for applicability of amendment to any partnership taxable year ending after Sept. 3, 1982, if partnership, each partner, and each indirect partner requests such application and 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 Amendments

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.

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 1978 Amendment

Amendment by Puspan. L. 95–600 applicable to partnership items arising in partnership taxable years beginning after Dec. 31, 1978, see section 212(c) of Puspan. L. 95–600, set out as a note under section 6501 of this title.

Effective Date of 1976 Amendment

Amendment by section 1307(d)(2)(F)(vii) of Puspan. L. 94–455 applicable to taxable years beginning after Dec. 31, 1976, see section 1307(e) of Puspan. L. 94–455, set out as a note under section 501 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)(47), (48) 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(span) 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.