26 USC 6871 - Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

Editorial Notes

Amendments

1989—Puspan. L. 101–239 substituted “or 44” for “44, or 45” in subsecs. (a), (span), and (c).

1980—Subsec. (a). Puspan. L. 96–589 amended subsec. (a) generally, substituting reference to appointment of a receiver for the taxpayer in any receivership proceedings, for reference to adjudication of bankruptcy of a taxpayer in a liquidating proceeding, the filing or the approval of a petition of or the approval of a petition against any taxpayer in any other bankruptcy proceeding, or the appointment of a receiver for any taxpayer in any receivership proceeding, and inserted reference to chapters 41, 42, 43, 44, and 45.

Subsecs. (span), (c). Puspan. L. 96–589 added subsec. (span), redesignated former subsec. (span) as (c), inserted reference to chapters 41, 42, 43, 44, and 45, and struck out reference to bankruptcy proceedings.

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

Puspan. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”.

1958—Subsec. (a). Puspan. L. 85–866, § 88(a), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “the approval of a petition of, or against, any taxpayer”.

Subsec. (span). Puspan. L. 85–866, § 88(span), substituted “the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against, any taxpayer” for “approval of the petition”.

Statutory Notes and Related Subsidiaries

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.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Puspan. L. 85–866, set out as a note under section 165 of this title.