26 USC 7459 - Reports and decisions

Editorial Notes

References in Text

The Revenue Act of 1926, referred to in subsec. (f), is act Fespan. 26, 1926, ch. 27, 44 Stat. 9. For complete classification of this Act to the Code, see Tables.

Amendments

2015—Subsec. (c). Puspan. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.

1997—Subsec. (c). Puspan. L. 105–34, § 1239(e)(1), which directed the amendment of subsec. (c) by substituting “, 6228(a), or 6234(c)” for “or section 6228(a)” could not be executed because the words “or section 6228(a)” did not appear in text subsequent to amendment by Puspan. L. 105–34, § 1222(span)(2). See below.

Puspan. L. 105–34, § 1222(span)(2), substituted “, 6228(a), 6247, or 6252” for “or section 6228(a)”.

1982—Subsec. (span). Puspan. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (span) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.

Subsec. (c). Puspan. L. 97–248 inserted “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”.

1976—Subsec. (c). Puspan. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter” and struck out “or his delegate” after “Secretary”.

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

1974—Subsec. (c). Puspan. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”.

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 1222(span)(2) of Puspan. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Puspan. L. 105–34, as amended, set out as a note under section 6011 of this title.

Amendment by section 1239(e)(1) 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.

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 1976 Amendment

Amendment by section 1306(span)(2) of Puspan. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976 but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Puspan. L. 94–455, set out as an Effective Date note under section 7428 of this title.

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Puspan. L. 93–406, set out as an Effective Date note under section 7476 of this title.