26 USC 7611 - Restrictions on church tax inquiries and examinations

Editorial Notes

Prior Provisions

A prior section 7611 was renumbered section 7613 of this title.

Amendments

1998—Subsec. (f)(1). Puspan. L. 105–206 substituted “Secretary” for “Assistant Commissioner for Employee Plans and Exempt Organizations of the Internal Revenue Service” in concluding provisions.

1996—Subsec. (h)(7). Puspan. L. 104–188 substituted “appropriate” for “approporiate” in text.

1989—Subsec. (i)(3). Puspan. L. 101–239 made technical correction to directory language of Puspan. L. 100–203, see 1987 Amendment note below.

1988—Subsec. (i)(5). Puspan. L. 100–647 substituted “this title” for “the title”.

1987—Subsec. (i)(3). Puspan. L. 100–203, as amended by Puspan. L. 101–239, substituted “, section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),” for “or section 6861 (relating to jeopardy assessments of income taxes, etc.),”.

1986—Subsec. (a)(1)(B). Puspan. L. 99–514, § 1899A(62), reenacted subpar. (B) without change.

Subsec. (i). Puspan. L. 99–514, § 1899A(61), redesignated pars. (A) to (E) as (1) to (5), in par. (3), substituted “etc.)” for “etc)”, and in par. (5), substituted “the title” for “the title”.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Puspan. L. 100–203, title X, to which such amendment relates, see section 7823 of Puspan. L. 101–239, set out as a note under section 26 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Puspan. L. 98–369, div. A, title X, § 1033(d), July 18, 1984, 98 Stat. 1039, provided that:

“The amendments made by this section [enacting this section and amending sections 7428 and 7605 of this title] shall apply with respect to inquiries and examinations beginning after December 31, 1984.”

Plan Amendments Not Required Until January 1, 1989

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.