
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-16 Section 303(g)]
[CITE: 26USC6213]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
Subchapter B--Deficiency Procedures in the Case of Income, Estate, Gift, 
                        and Certain Excise Taxes
 
Sec. 6213. Restrictions applicable to deficiencies; petition to 
        Tax Court
        

(a) Time for filing petition and restriction on assessment

    Within 90 days, or 150 days if the notice is addressed to a person 
outside the United States, after the notice of deficiency authorized in 
section 6212 is mailed (not counting Saturday, Sunday, or a legal 
holiday in the District of Columbia as the last day), the taxpayer may 
file a petition with the Tax Court for a redetermination of the 
deficiency. Except as otherwise provided in section 6851, 6852, or 6861 
no assessment of a deficiency in respect of any tax imposed by subtitle 
A, or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court 
for its collection shall be made, begun, or prosecuted until such notice 
has been mailed to the taxpayer, nor until the expiration of such 90-day 
or 150-day period, as the case may be, nor, if a petition has been filed 
with the Tax Court, until the decision of the Tax Court has become 
final. Notwithstanding the provisions of section 7421(a), the making of 
such assessment or the beginning of such proceeding or levy during the 
time such prohibition is in force may be enjoined by a proceeding in the 
proper court, including the Tax Court, and a refund may be ordered by 
such court of any amount collected within the period during which the 
Secretary is prohibited from collecting by levy or through a proceeding 
in court under the provisions of this subsection. The Tax Court shall 
have no jurisdiction to enjoin any action or proceeding or order any 
refund under this subsection unless a timely petition for a 
redetermination of the deficiency has been filed and then only in 
respect of the deficiency that is the subject of such petition. Any 
petition filed with the Tax Court on or before the last date specified 
for filing such petition by the Secretary in the notice of deficiency 
shall be treated as timely filed.

(b) Exceptions to restrictions on assessment

      (1) Assessments arising out of mathematical or clerical 
                                   errors

        If the taxpayer is notified that, on account of a mathematical 
    or clerical error appearing on the return, an amount of tax in 
    excess of that shown on the return is due, and that an assessment of 
    the tax has been or will be made on the basis of what would have 
    been the correct amount of tax but for the mathematical or clerical 
    error, such notice shall not be considered as a notice of deficiency 
    for the purposes of subsection (a) (prohibiting assessment and 
    collection until notice of the deficiency has been mailed), or of 
    section 6212(c)(1) (restricting further deficiency letters), or of 
    section 6512(a) (prohibiting credits or refunds after petition to 
    the Tax Court), and the taxpayer shall have no right to file a 
    petition with the Tax Court based on such notice, nor shall such 
    assessment or collection be prohibited by the provisions of 
    subsection (a) of this section. Each notice under this paragraph 
    shall set forth the error alleged and an explanation thereof.

      (2) Abatement of assessment of mathematical or clerical 
                                   errors

        (A) Request for abatement

            Notwithstanding section 6404(b), a taxpayer may file with 
        the Secretary within 60 days after notice is sent under 
        paragraph (1) a request for an abatement of any assessment 
        specified in such notice, and upon receipt of such request, the 
        Secretary shall abate the assessment. Any reassessment of the 
        tax with respect to which an abatement is made under this 
        subparagraph shall be subject to the deficiency procedures 
        prescribed by this subchapter.

        (B) Stay of collection

            In the case of any assessment referred to in paragraph (1), 
        notwithstanding paragraph (1), no levy or proceeding in court 
        for the collection of such assessment shall be made, begun, or 
        prosecuted during the period in which such assessment may be 
        abated under this paragraph.

    (3) Assessments arising out of tentative carryback or refund 
                                 adjustments

        If the Secretary determines that the amount applied, credited, 
    or refunded under section 6411 is in excess of the overassessment 
    attributable to the carryback or the amount described in section 
    1341(b)(1) with respect to which such amount was applied, credited, 
    or refunded, he may assess without regard to the provisions of 
    paragraph (2) the amount of the excess as a deficiency as if it were 
    due to a mathematical or clerical error appearing on the return.

                    (4) Assessment of amount paid

        Any amount paid as a tax or in respect of a tax may be assessed 
    upon the receipt of such payment notwithstanding the provisions of 
    subsection (a). In any case where such amount is paid after the 
    mailing of a notice of deficiency under section 6212, such payment 
    shall not deprive the Tax Court of jurisdiction over such deficiency 
    determined under section 6211 without regard to such assessment.

(c) Failure to file petition

    If the taxpayer does not file a petition with the Tax Court within 
the time prescribed in subsection (a), the deficiency, notice of which 
has been mailed to the taxpayer, shall be assessed, and shall be paid 
upon notice and demand from the Secretary.

(d) Waiver of restrictions

    The taxpayer shall at any time (whether or not a notice of 
deficiency has been issued) have the right, by a signed notice in 
writing filed with the Secretary, to waive the restrictions provided in 
subsection (a) on the assessment and collection of the whole or any part 
of the deficiency.

(e) Suspension of filing period for certain excise taxes

    The running of the time prescribed by subsection (a) for filing a 
petition in the Tax Court with respect to the taxes imposed by section 
4941 (relating to taxes on self-dealing), 4942 (relating to taxes on 
failure to distribute income), 4943 (relating to taxes on excess 
business holdings), 4944 (relating to investments which jeopardize 
charitable purpose), 4945 (relating to taxes on taxable expenditures), 
4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on 
taxable expenditures), 4955 (relating to taxes on political 
expenditures), 4958 (relating to private excess benefit), 4971 (relating 
to excise taxes on failure to meet minimum funding standard), 4975 
(relating to excise taxes on prohibited transactions) shall be suspended 
for any period during which the Secretary has extended the time allowed 
for making correction under section 4963(e).

(f) Coordination with title 11

     (1) Suspension of running of period for filing petition in 
                               title 11 cases

        In any case under title 11 of the United States Code, the 
    running of the time prescribed by subsection (a) for filing a 
    petition in the Tax Court with respect to any deficiency shall be 
    suspended for the period during which the debtor is prohibited by 
    reason of such case from filing a petition in the Tax Court with 
    respect to such deficiency, and for 60 days thereafter.

              (2) Certain action not taken into account

        For purposes of the second and third sentences of subsection 
    (a), the filing of a proof of claim or request for payment (or the 
    taking of any other action) in a case under title 11 of the United 
    States Code shall not be treated as action prohibited by such second 
    sentence.

(g) Definitions

    For purposes of this section--

                             (1) Return

        The term ``return'' includes any return, statement, schedule, or 
    list, and any amendment or supplement thereto, filed with respect to 
    any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.

                 (2) Mathematical or clerical error

        The term ``mathematical or clerical error'' means--
            (A) an error in addition, subtraction, multiplication, or 
        division shown on any return,
            (B) an incorrect use of any table provided by the Internal 
        Revenue Service with respect to any return if such incorrect use 
        is apparent from the existence of other information on the 
        return,
            (C) an entry on a return of an item which is inconsistent 
        with another entry of the same or another item on such return,
            (D) an omission of information which is required to be 
        supplied on the return to substantiate an entry on the return,
            (E) an entry on a return of a deduction or credit in an 
        amount which exceeds a statutory limit imposed by subtitle A or 
        B, or chapter 41, 42, 43, or 44, if such limit is expressed--
                (i) as a specified monetary amount, or
                (ii) as a percentage, ratio, or fraction,

        and if the items entering into the application of such limit 
        appear on such return,
            (F) an omission of a correct taxpayer identification number 
        required under section 32 (relating to the earned income credit) 
        to be included on a return,
            (G) an entry on a return claiming the credit under section 
        32 with respect to net earnings from self-employment described 
        in section 32(c)(2)(A) to the extent the tax imposed by section 
        1401 (relating to self-employment tax) on such net earnings has 
        not been paid,
            (H) an omission of a correct TIN required under section 21 
        (relating to expenses for household and dependent care services 
        necessary for gainful employment) or section 151 (relating to 
        allowance of deductions for personal exemptions),
            (I) an omission of a correct TIN required under section 
        24(e) (relating to child tax credit) to be included on a return,
            (J) an omission of a correct TIN required under section 
        25A(g)(1) (relating to higher education tuition and related 
        expenses) to be included on a return,
            (K) an omission of information required by section 32(k)(2) 
        (relating to taxpayers making improper prior claims of earned 
        income credit), and
            (L) the inclusion on a return of a TIN required to be 
        included on the return under section 21, 24, or 32 if--
                (i) such TIN is of an individual whose age affects the 
            amount of the credit under such section, and
                (ii) the computation of the credit on the return 
            reflects the treatment of such individual as being of an age 
            different from the individual's age based on such TIN.

    A taxpayer shall be treated as having omitted a correct TIN for 
    purposes of the preceding sentence if information provided by the 
    taxpayer on the return with respect to the individual whose TIN was 
    provided differs from the information the Secretary obtains from the 
    person issuing the TIN.

(h) Cross references

            (1) For assessment as if a mathematical error on the return, 
        in the case of erroneous claims for income tax prepayment 
        credits, see section 6201(a)(3).
            (2) For assessments without regard to restrictions imposed 
        by this section in the case of--
                (A) Recovery of foreign income taxes, see section 
            905(c).
                (B) Recovery of foreign estate tax, see section 2016.
            (3) For provisions relating to application of this 
        subchapter in the case of certain partnership items, etc., see 
        section 6230(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 771; Pub. L. 89-44, title VIII, 
Sec. 809(d)(4)(B), June 21, 1965, 79 Stat. 168; Pub. L. 91-172, title I, 
Sec. 101(f)(3), (j)(42), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 93-
406, title II, Sec. 1016(a)(11), Sept. 2, 1974, 88 Stat. 930; Pub. L. 
94-455, title XII, Secs. 1204(c)(6), 1206(a)-(c)(1), title XIII, 
Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6), title XIX, 
Secs. 1906(a)(15), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1698, 1703, 1704, 
1728, 1755, 1825, 1834; Pub. L. 95-227, Sec. 4(d)(1), (2), Feb. 10, 
1978, 92 Stat. 23; Pub. L. 95-600, title V, Sec. 504(b)(2), Nov. 6, 
1978, 92 Stat. 2881; Pub. L. 96-223, title I, Sec. 101(f)(1)(D), (E), 
Apr. 2, 1980, 94 Stat. 252; Pub. L. 96-589, Sec. 6(b)(1), Dec. 24, 1980, 
94 Stat. 3407; Pub. L. 96-596, Sec. 2(a)(4)(C), Dec. 24, 1980, 94 Stat. 
3472; Pub. L. 97-248, title IV, Sec. 402(c)(2), Sept. 3, 1982, 96 Stat. 
667; Pub. L. 98-369, title III, Sec. 305(b)(4), title IV, 
Sec. 474(r)(34), July 18, 1984, 98 Stat. 784, 845; Pub. L. 99-514, title 
XVIII, Sec. 1875(d)(2)(B)(i), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 
100-203, title X, Secs. 10712(c)(1), 10713(b)(2)(D), Dec. 22, 1987, 101 
Stat. 1330-467, 1330-470; Pub. L. 100-418, title I, 
Sec. 1941(b)(2)(B)(iv), (v), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-
647, title I, Sec. 1015(r)(3), title VI, Sec. 6243(a), Nov. 10, 1988, 
102 Stat. 3573, 3749; Pub. L. 101-239, title VII, Sec. 7811(k)(1), Dec. 
19, 1989, 103 Stat. 2412; Pub. L. 104-168, title XIII, Sec. 1311(c)(3), 
July 30, 1996, 110 Stat. 1478; Pub. L. 104-188, title I, Sec. 1615(c), 
Aug. 20, 1996, 110 Stat. 1853; Pub. L. 104-193, title IV, Sec. 451(c), 
Aug. 22, 1996, 110 Stat. 2277; Pub. L. 105-34, title I, Sec. 101(d)(2), 
title II, Sec. 201(b), title X, Sec. 1085(a)(3), Aug. 5, 1997, 111 Stat. 
799, 803, 956; Pub. L. 105-206, title III, Secs. 3463(b), 3464(a), title 
VI, Sec. 6010(p)(3), July 22, 1998, 112 Stat. 767, 817; Pub. L. 105-277, 
div. J, title III, Sec. 3003(a), (b), Oct. 21, 1998, 112 Stat. 2681-
905.)


                               Amendments

    1998--Subsec. (a). Pub. L. 105-206, Sec. 3464(a), substituted ``, 
including the Tax Court, and a refund may be ordered by such court of 
any amount collected within the period during which the Secretary is 
prohibited from collecting by levy or through a proceeding in court 
under the provisions of this subsection.'' for ``, including the Tax 
Court.'' and ``to enjoin any action or proceeding or order any refund'' 
for ``to enjoin any action or proceeding''.
    Pub. L. 105-206, Sec. 3463(b), inserted at end ``Any petition filed 
with the Tax Court on or before the last date specified for filing such 
petition by the Secretary in the notice of deficiency shall be treated 
as timely filed.''
    Subsec. (g)(2). Pub. L. 105-277, Sec. 3003(a), inserted concluding 
provisions.
    Subsec. (g)(2)(K). Pub. L. 105-206, Sec. 6010(p)(3), amended Pub. L. 
105-34, Sec. 1085(a)(3). See 1997 Amendment note below.
    Subsec. (g)(2)(L). Pub. L. 105-277, Sec. 3003(b), added subpar. (L).
    1997--Subsec. (g)(2)(I). Pub. L. 105-34, Sec. 101(d)(2), added 
subpar. (I).
    Subsec. (g)(2)(J). Pub. L. 105-34, Sec. 201(b), added subpar. (J).
    Subsec. (g)(2)(K). Pub. L. 105-34, Sec. 1085(a)(3), as amended by 
Pub. L. 105-206, Sec. 6010(p)(3), added subpar. (K).
    1996--Subsec. (e). Pub. L. 104-168 inserted ``4958 (relating to 
private excess benefit),'' before ``4971''.
    Subsec. (g)(2)(F), (G). Pub. L. 104-193 added subpars. (F) and (G).
    Subsec. (g)(2)(H). Pub. L. 104-188 added subpar. (H).
    1989--Subsec. (h)(3), (4). Pub. L. 101-239 made technical correction 
to directory language of Pub. L. 100-647, Sec. 1015(r)(3), see 1988 
Amendment note below.
    1988--Subsec. (a). Pub. L. 100-647, Sec. 6243(a), substituted for 
period at end ``, including the Tax Court. The Tax Court shall have no 
jurisdiction to enjoin any action or proceeding under this subsection 
unless a timely petition for a redetermination of the deficiency has 
been filed and then only in respect of the deficiency that is the 
subject of such petition.''
    Pub. L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted ``or 44'' for 
``44, or 45''.
    Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v), 
substituted ``or 44'' for ``44, or 45''.
    Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 1015(r)(3), as amended by 
Pub. L. 101-239, redesignated par. (4) as (3) and struck out former par. 
(3) which read as follows: ``For assessment as if a mathematical error 
on the return, in the case of erroneous claims for credits under section 
32 or 34, see section 6201(a)(4).''
    1987--Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D), inserted 
reference to section 6852.
    Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1), inserted ``4955 
(relating to taxes on political expenditures),''.
    1986--Subsec. (h)(4). Pub. L. 99-514 amended par. (4) generally. 
Prior to amendment, par. (4) read as follows: ``For provision that this 
subchapter shall not apply in the case of computational adjustments 
attributable to partnership items, see section 6230(a).''
    1984--Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4), substituted 
``section 4963(e)'' for ``section 4962(e)''.
    Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34), substituted 
``section 32 or 34'' for ``section 39''.
    1982--Subsec. (h)(4). Pub. L. 97-248 added par. (4).
    1980--Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D), inserted 
reference to chapter 45.
    Subsec. (e). Pub. L. 96-596 substituted ``section 4962(e)'' for 
``section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 
4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)''.
    Subsec. (f). Pub. L. 96-589 added subsec. (f). Former subsec. (f) 
redesignated (g).
    Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E), inserted 
reference to chapter 45.
    Subsecs. (g), (h). Pub. L. 96-589 redesignated former subsecs. (f) 
and (g) as (g) and (h), respectively.
    1978--Subsec. (b)(3). Pub. L. 95-600 inserted ``or refund'' after 
``carryback'' in heading, and ``or the amount described in section 
1341(b)(1)'' after ``carryback'' in text.
    Subsec. (e). Pub. L. 95-227, Sec. 4(d)(1), inserted provisions 
relating to sections 4951 and 4952 of this title, and substituted 
``4975(f)(6)'' for ``4975(f)(4)''.
    Subsec. (f). Pub. L. 95-227, Sec. 4(d)(2), inserted references to 
chapters 41 and 44.
    1976--Subsec. (a). Pub. L. 94-455, Secs. 1204(c)(6), 
1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted ``section 6851 
or'' before ``section 6861'' and references to chapter 41 and chapter 44 
and substituted ``United States'' for ``States of the Union and the 
District of Columbia''.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1206(a)(2), substituted in 
heading ``Assessments arising out of mathematical or clerical errors'' 
for ``Mathematical errors'' and in text inserted ``or clerical'' after 
``mathematical'' in two places and inserted provision that each notice 
under this paragraph shall set forth the error alleged and an 
explanation thereof.
    Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2), added par. (2). 
Former par. (2) redesignated (3).
    Subsec. (b)(3). Pub. L. 94-455, Secs. 1206(a)(1), (c)(1), 
1906(b)(13)(A), redesignated former par. (2) as (3), and as so 
redesignated, struck out ``or his delegate'' after ``Secretary'' and 
inserted ``without regard to the provisions of paragraph (2)'' after 
``he may assess'' and ``or clerical'' after ``mathematical''. Former 
par. (3) redesignated (4).
    Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1), redesignated former 
par. (3) as (4).
    Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b), added subsec. (f) 
and redesignated former subsec. (f) as (g).
    1974--Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A), inserted 
reference to tax imposed by chapter 43.
    Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(11)(B)-(D), substituted 
``excise taxes'' for ``chapter 42 taxes'' in heading, and in text 
substituted ``4945 (relating to taxes on taxable expenditures), 4971 
(relating to excise taxes on failure to meet minimum funding standard), 
4975 (relating to excise tax on prohibited transactions)'' for ``or 4945 
(relating to taxes on taxable expenditures)'' and ``, 4945(i)(2), 
4971(c)(3), or 4975(f)(4)'' for ``or 4945(h)(2)''.
    1969--Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42), inserted 
reference to chapter 42.
    Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3), added subsec. (e) 
and redesignated former subsec. (e) as (f).
    1965--Subsec. (e)(3). Pub. L. 89-44 added par. (3).


                    Effective Date of 1998 Amendments

    Pub. L. 105-277, div. J, title III, Sec. 3003(c), Oct. 21, 1998, 112 
Stat. 2681-905, provided that: ``The amendments made by this section 
[amending this section] shall apply to taxable years ending after the 
date of the enactment of this Act [Oct. 21, 1998].''
    Pub. L. 105-206, title III, Sec. 3463(c), July 22, 1998, 112 Stat. 
767, provided that: ``Subsection (a) and the amendment made by 
subsection (b) [amending this section and enacting provisions set out as 
a note under section 6212 of this title] shall apply to notices mailed 
after December 31, 1998.''
    Pub. L. 105-206, title III, Sec. 3464(d), July 22, 1998, 112 Stat. 
767, provided that: ``The amendments made by this section [amending this 
section and section 6512 of this title] shall take effect on the date of 
the enactment of this Act [July 22, 1998].''
    Amendment by section 6010(p)(3) of Pub. L. 105-206 effective, except 
as otherwise provided, as if included in the provisions of the Taxpayer 
Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see 
section 6024 of Pub. L. 105-206, set out as a note under section 1 of 
this title.


                    Effective Date of 1997 Amendment

    Amendment by section 101(d)(2) of Pub. L. 105-34 applicable to 
taxable years beginning after Dec. 31, 1997, see section 101(e) of Pub. 
L. 105-34, set out as an Effective Date note under section 24 of this 
title.
    Amendment by section 201(b) of Pub. L. 105-34 applicable to expenses 
paid after Dec. 31, 1997 (in taxable years ending after such date), for 
education furnished in academic periods beginning after such date, see 
section 201(f) of Pub. L. 105-34, set out as an Effective Date note 
under section 25A of this title.
    Amendment by section 1085(a)(3) of Pub. L. 105-34 applicable to 
taxable years beginning after Dec. 31, 1996, see section 1085(e)(1) of 
Pub. L. 105-34, set out as a note under section 32 of this title.


                    Effective Date of 1996 Amendments

    Amendment by Pub. L. 104-193 applicable with respect to returns the 
due date for which (without regard to extensions) is more than 30 days 
after Aug. 22, 1996, see section 451(d) of Pub. L. 104-193, set out as a 
note under section 32 of this title.
    Amendment by Pub. L. 104-188 applicable with respect to returns the 
due date for which, without regard to extensions, is on or after the 
30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see 
section 1615(d) of Pub. L. 104-188, set out as a note under section 21 
of this title.
    Amendment by Pub. 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 Pub. L. 104-
168, set out as a note under section 4955 of this title.


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendments

    Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to 
notices of deficiencies mailed after Nov. 10, 1988, see section 
1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201 of 
this title.
    Section 6243(c) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [amending this section and section 7482 of this 
title] shall apply to orders entered after the date of the enactment of 
this Act [Nov. 10, 1988].''
    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-
418, set out as a note under section 164 of this title.


                    Effective Date of 1987 Amendment

    Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to 
taxable years beginning after Dec. 22, 1987, see section 10712(d) of 
Pub. L. 100-203, set out as an Effective Date note under section 4955 of 
this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 effective as if included in the Tax 
Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see 
section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note under section 
6230 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to 
taxable events occurring after Dec. 31, 1984, see section 305(c) of Pub. 
L. 98-369, set out as an Effective Date note under section 4962 of this 
title.
    Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.


                    Effective Date of 1982 Amendment

    Amendment by Pub. 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 
Pub. L. 97-248, set out as an Effective Date note under section 6221 of 
this title.


                    Effective Date of 1980 Amendments

    For effective date of amendment by Pub. L. 96-596 with respect to 
any first tier tax and to any second tier tax, see section 2(d) of Pub. 
L. 96-596, set out as an Effective Date note under section 4961 of this 
title.
    Amendment by Pub. 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 Pub. L. 96-589, set out as a note 
under section 108 of this title.
    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-600 applicable to tentative refund claims 
filed on and after Nov. 6, 1978, see section 504(c) of Pub. L. 95-600, 
set out as a note under section 6411 of this title.
    Amendment by Pub. L. 95-227 applicable with respect to 
contributions, acts, and expenditures made after Dec. 31, 1977, in and 
for taxable years beginning after such date, see section 4(f) of Pub. L. 
95-227, set out as an Effective Date note under section 192 of this 
title.


                    Effective Date of 1976 Amendment

    Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with 
respect to action taken under section 6851, 6861, or 6862 of this title 
where the notice and demand takes place after Feb. 28, 1977, see section 
1204(d) of Pub. L. 94-455, as amended, set out as a note under section 
6851 of this title.
    Section 1206(d) of Pub. L. 94-455, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by this section [amending this section and sections 6201 and 6212 
of this title] shall apply with respect to returns (within the meaning 
of section 6213(f)(1) of the Internal Revenue Code of 1986 [formerly 
I.R.C. 1954]) filed after December 31, 1976.''
    Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455 effective 
on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set 
out as a note under section 501 of this title.
    For effective date of amendment by section 1605(b)(6) of Pub. L. 94-
455, see section 1608(d) of Pub. L. 94-455, set out as a note under 
section 856 of this title.
    Amendment by section 1906(a)(15), (b)(13)(A) of Pub. 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 Pub. L. 94-455, set out as 
a note under section 6013 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. 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 Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable to taxable years beginning on 
or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a 
note under section 6420 of this title.


           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 [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. 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 Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 303, 2011, 2014, 4942, 4961, 
4963, 6013, 6034A, 6037, 6155, 6201, 6204, 6212, 6230, 6234, 6241, 6246, 
6255, 6404, 6501, 6512, 6601, 6651, 6861, 6863, 6871, 7404, 7421, 7429, 
7436, 7482 of this title.
