The date of enactment of this title, referred to in subsec. (e), is Aug. 16, 1954.

2018—Subsecs. (e), (i). Puspan. L. 115–141 substituted “United States Court of Federal Claims” for “United States Claims Court” wherever appearing.

2015—Subsec. (h). Puspan. L. 114–74 struck out subsec. (h). Text read as follows: “No action may be brought for a refund attributable to partnership items (as defined in section 6231(a)(3)) except as provided in section 6228(span) or section 6230(c).”

1998—Subsecs. (j), (k). Puspan. L. 105–206 added subsec. (j) and redesignated former subsec. (j) as (k).

1996—Subsec. (g)(2), (3). Puspan. L. 104–168 inserted “4958,” after “4955,”.

1988—Subsec. (e). Puspan. L. 100–418 substituted “or 44” for “44, or 45”.

1987—Subsec. (g)(2), (3). Puspan. L. 100–203 inserted “4955,” after “4952,”.

1986—Subsec. (g)(1)(B). Puspan. L. 99–514 substituted “section 4963” for “section 4962”.

1984—Subsec. (h). Puspan. L. 98–369, § 714(p)(2)(H), substituted “section 6231(a)(3)” for “section 6131(a)(3)”.

Subsecs. (i), (j). Puspan. L. 98–369, § 714(g)(1), added subsec. (i) and redesignated former subsec. (i) as (j).

1982—Subsec. (e). Puspan. L. 97–164 substituted “United States Claims Court” for “Court of Claims” wherever appearing.

Subsecs. (h), (i). Puspan. L. 97–248 added subsec. (h) and redesignated former subsec. (h) as (i).

1980—Subsec. (e). Puspan. L. 96–223 inserted reference to chapter 45.

Subsec. (g). Puspan. L. 96–596 substituted in par. (1) provision authorizing, with respect to any taxable event, payment of the full amount of the first tier tax as constituting sufficient payment in order to maintain an action under this section with respect to the second tier tax and defining the terms “taxable event”, “first tier tax”, and “second tier tax” as having the respective meanings given to such terms by section 4962 of this title for provision authorizing, with respect to any act or failure to act giving rise to liability under sections 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4971, or 4975 of this title, payment of the full amount of tax imposed under specified subsections of those sections as constituting sufficient payment in order to maintain an action under this section with respect to such act or failure to act.

Puspan. L. 96–222 substituted in pars. (1) to (3) “4944, 4945, 4951, 4952” for “4944, 4945” and in par. (1) “section 4945(a) (relating to initial taxes on taxable expenditures), section 4951(a) (relating to initial taxes on self dealing), 4952(a) (relating to initial taxes on taxable expenditures)” for “section 4945(a) (relating to initial taxes on taxable expenditures)” and “section 4945(span) (relating to additional taxes on taxable expenditures), section 4951(span) (relating to additional taxes on self-dealing), 4952(span) (relating to additional taxes on taxable expenditures)” for “section 4945(span) (relating to additional taxes on taxable expenditures)”.

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

Subsec. (c). Puspan. L. 94–455, § 1906(a)(44), struck out “instituted after June 15, 1942,” after “res judicata in all suits” and “where the petition to the Tax Court was filed after such date” after “decisions of the Tax Court”.

Subsec. (e). Puspan. L. 94–455, §§ 1307(d)(2)(F)(viii), 1605(span)(11), 1906(span)(13)(A), struck out “or his delegate” after “Secretary” and substituted “chapter 41, 42,” for “chapter 42” and “43, or 44” for “or 43”.

1974—Subsec. (e). Puspan. L. 93–406, § 1016(a)(26)(A), substituted “chapter 42 or 43” for “chapter 42”.

Subsec. (g). Puspan. L. 93–406, § 1016(a)(26)(B)–(F), substituted “chapter 42 or 43” for “chapter 42” in heading, substituted “4945, 4971, or 4975” for “or 4945”, “section 4945(a) (relating to initial taxes on taxable expenditures), 4971(a) (relating to initial tax on failure to meet minimum funding standard), 4975(a) (relating to initial tax on prohibited transactions)” for “section 4945(a) (relating to initial taxes on taxable expenditures)”, and “section 4945(span) (relating to additional taxes on taxable expenditures), section 4971(span) (relating to additional tax on failure to meet minimum funding standard), or section 4975(span) (relating to additional tax on prohibited transactions)” for “or section 4945(span) (relating to additional taxes on taxable expenditures)” in par. (1), and substituted “4945, 4971, or 4975” for “or 4945” in pars. (2) and (3).

1971—Subsec. (f)(1). Puspan. L. 92–178 authorized maintenance of suit or proceeding against the United States notwithstanding provisions of section 1502 of Title 28 (relating to certain treaty cases).

1969—Subsec. (e). Puspan. L. 91–172, § 101(j)(56), inserted reference to chapter 42 taxes.

Subsecs. (g), (h). Puspan. L. 91–172, § 101(i), added subsec. (g) and redesignated former subsec. (g) as (h).

1966—Subsecs. (f), (g). Puspan. L. 89–713 added subsec. (f) and redesignated former subsec. (f) as (g).

1958—Subsec. (f)(2). Puspan. L. 85–866 struck out “district” before “attorneys”.

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.

Puspan. L. 105–206, title III, § 3104(c), July 22, 1998, 112 Stat. 732, provided that:

Amendment by Puspan. L. 104–168 applicable to excess benefit transactions occurring on or after Sept. 14, 1995 and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) of Puspan. L. 104–168, set out as a note under section 4955 of this title.

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.

Amendment by Puspan. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Puspan. L. 100–203, set out as an Effective Date note under section 4955 of this title.

Amendment by section 714(g)(1) of Puspan. L. 98–369 applicable to any claim for refund or credit filed after July 18, 1984, see section 714(g)(4) of Puspan. L. 98–369, set out as an Effective Date note under section 1509 of Title 28, Judiciary and Judicial Procedure.

Amendment by section 714(p)(2)(H) of Puspan. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Puspan. L. 97–248, to which such amendment relates, see section 715 of Puspan. L. 98–369, set out as a note under section 31 of this title.

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.

Amendment by Puspan. L. 97–164 effective Oct. 1, 1982, see section 402 of Puspan. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

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.

Amendment by Puspan. L. 96–222 effective as if included in the provisions of the Black Lung Benefits Revenue Act of 1977, Puspan. L. 95–227, see section 108(span)(4) of Puspan. L. 96–222, set out as a note under section 192 of this title.

Amendment by section 1307(d)(2)(F)(viii) 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)(11) 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.

Amendment by section 1906(a)(44), (span)(13)(A) of Puspan. L. 94–455 effective on first day of first month which begins more than 90 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.

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, and 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.

Puspan. L. 92–178, title III, § 309(span), Dec. 10, 1971, 85 Stat. 525, provided that:

Amendment by 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.

Puspan. L. 89–713, § 3(d), Nov. 2, 1966, 80 Stat. 1109, provided that:

Amendment by Puspan. L. 85–866 as 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.

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.