
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6503]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
         Subchapter A--Limitations on Assessment and Collection
 
Sec. 6503. Suspension of running of period of limitation


(a) Issuance of statutory notice of deficiency

                          (1) General rule

        The running of the period of limitations provided in section 
    6501 or 6502 (or section 6229, but only with respect to a deficiency 
    described in paragraph (2)(A) or (3) of section 6230(a)).\1\ on the 
    making of assessments or the collection by levy or a proceeding in 
    court, in respect of any deficiency as defined in section 6211 
    (relating to income, estate, gift and certain excise taxes), shall 
    (after the mailing of a notice under section 6212(a)) be suspended 
    for the period during which the Secretary is prohibited from making 
    the assessment or from collecting by levy or a proceeding in court 
    (and in any event, if a proceeding in respect of the deficiency is 
    placed on the docket of the Tax Court, until the decision of the Tax 
    Court becomes final), and for 60 days thereafter.
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    \1\ So in original.
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      (2) Corporation joining in consolidated income tax return

        If a notice under section 6212(a) in respect of a deficiency in 
    tax imposed by subtitle A for any taxable year is mailed to a 
    corporation, the suspension of the running of the period of 
    limitations provided in paragraph (1) of this subsection shall apply 
    in the case of corporations with which such corporation made a 
    consolidated income tax return for such taxable year.

(b) Assets of taxpayer in control or custody of court

    The period of limitations on collection after assessment prescribed 
in section 6502 shall be suspended for the period the assets of the 
taxpayer are in the control or custody of the court in any proceeding 
before any court of the United States or of any State or of the District 
of Columbia, and for 6 months thereafter.

(c) Taxpayer outside United States

    The running of the period of limitations on collection after 
assessment prescribed in section 6502 shall be suspended for the period 
during which the taxpayer is outside the United States if such period of 
absence is for a continuous period of at least 6 months. If the 
preceding sentence applies and at the time of the taxpayer's return to 
the United States the period of limitations on collection after 
assessment prescribed in section 6502 would expire before the expiration 
of 6 months from the date of his return, such period shall not expire 
before the expiration of such 6 months.

(d) Extensions of time for payment of estate tax

    The running of the period of limitation for collection of any tax 
imposed by chapter 11 shall be suspended for the period of any extension 
of time for payment granted under the provisions of section 6161(a)(2) 
or (b)(2) or under the provisions of section 6163 or 6166.

(e) Extensions of time for payment of tax attributable to recoveries of 
        foreign expropriation losses

    The running of the period of limitations for collection of the tax 
attributable to a recovery of a foreign expropriation loss (within the 
meaning of section 6167(f)) shall be suspended for the period of any 
extension of time for payment under subsection (a) or (b) of section 
6167.

(f) Wrongful seizure of or lien on property of third party

                        (1) Wrongful seizure

        The running of the period under section 6502 shall be suspended 
    for a period equal to the period from the date property (including 
    money) of a third party is wrongfully seized or received by the 
    Secretary to the date the Secretary returns property pursuant to 
    section 6343(b) or the date on which a judgment secured pursuant to 
    section 7426 with respect to such property becomes final, and for 30 
    days thereafter. The running of such period shall be suspended under 
    this paragraph only with respect to the amount of such assessment 
    equal to the amount of money or the value of specific property 
    returned.

                          (2) Wrongful lien

        In the case of any assessment for which a lien was made on any 
    property, the running of the period under section 6502 shall be 
    suspended for a period equal to the period beginning on the date any 
    person becomes entitled to a certificate under section 6325(b)(4) 
    with respect to such property and ending on the date which is 30 
    days after the earlier of--
            (A) the earliest date on which the Secretary no longer holds 
        any amount as a deposit or bond provided under section 
        6325(b)(4) by reason of such deposit or bond being used to 
        satisfy the unpaid tax or being refunded or released; or
            (B) the date that the judgment secured under section 
        7426(b)(5) becomes final.

    The running of such period shall be suspended under this paragraph 
    only with respect to the amount of such assessment equal to the 
    value of the interest of the United States in the property plus 
    interest, penalties, additions to the tax, and additional amounts 
    attributable thereto.

(g) Suspension pending correction

    The running of the periods of limitations provided in sections 6501 
and 6502 on the making of assessments or the collection by levy or a 
proceeding in court in respect of any tax imposed by chapter 42 or 
section 507, 4971, or 4975 shall be suspended for any period described 
in section 507(g)(2) or during which the Secretary has extended the time 
for making correction under section 4963(e).

(h) Cases under title 11 of the United States Code

    The running of the period of limitations provided in section 6501 or 
6502 on the making of assessments or collection shall, in a case under 
title 11 of the United States Code, be suspended for the period during 
which the Secretary is prohibited by reason of such case from making the 
assessment or from collecting and--
        (1) for assessment, 60 days thereafter, and
        (2) for collection, 6 months thereafter.

(i) Extension of time for payment of undistributed PFIC earnings tax 
        liability

    The running of any period of limitations for collection of any 
amount of undistributed PFIC earnings tax liability (as defined in 
section 1294(b)) shall be suspended for the period of any extension of 
time under section 1294 for payment of such amount.

(j) Extension in case of certain summonses

                           (1) In general

        If any designated summons is issued by the Secretary to a 
    corporation (or to any other person to whom the corporation has 
    transferred records) with respect to any return of tax by such 
    corporation for a taxable year (or other period) for which such 
    corporation is being examined under the coordinated examination 
    program (or any successor program) of the Internal Revenue Service, 
    the running of any period of limitations provided in section 6501 on 
    the assessment of such tax shall be suspended--
            (A) during any judicial enforcement period--
                (i) with respect to such summons, or
                (ii) with respect to any other summons which is issued 
            during the 30-day period which begins on the date on which 
            such designated summons is issued and which relates to the 
            same return as such designated summons, and

            (B) if the court in any proceeding referred to in paragraph 
        (3) requires any compliance with a summons referred to in 
        subparagraph (A), during the 120-day period beginning with the 
        1st day after the close of the suspension under subparagraph 
        (A).

    If subparagraph (B) does not apply, such period shall in no event 
    expire before the 60th day after the close of the suspension under 
    subparagraph (A).

                       (2) Designated summons

        For purposes of this subsection--

        (A) In general

            The term ``designated summons'' means any summons issued for 
        purposes of determining the amount of any tax imposed by this 
        title if--
                (i) the issuance of such summons is preceded by a review 
            of such issuance by the regional counsel of the Office of 
            Chief Counsel for the region in which the examination of the 
            corporation is being conducted,
                (ii) such summons is issued at least 60 days before the 
            day on which the period prescribed in section 6501 for the 
            assessment of such tax expires (determined with regard to 
            extensions), and
                (iii) such summons clearly states that it is a 
            designated summons for purposes of this subsection.

        (B) Limitation

            A summons which relates to any return shall not be treated 
        as a designated summons if a prior summons which relates to such 
        return was treated as a designated summons for purposes of this 
        subsection.

                   (3) Judicial enforcement period

        For purposes of this subsection, the term ``judicial enforcement 
    period'' means, with respect to any summons, the period--
            (A) which begins on the day on which a court proceeding with 
        respect to such summons is brought, and
            (B) which ends on the day on which there is a final 
        resolution as to the summoned person's response to such summons.

(k) Cross references

            For suspension in case of--
                (1) Deficiency dividends of a personal holding company, 
            see section 547(f).
                (2) Receiverships, see subchapter B of chapter 70.
                (3) Claims against transferees and fiduciaries, see 
            chapter 71.
                (4) Income tax return preparers, see section 6694(c)(3).
                (5) Deficiency dividends in the case of a regulated 
            investment company or a real estate investment trust, see 
            section 860(h).

(Aug. 16, 1954, ch. 736, 68A Stat. 806; Aug. 6, 1956, ch. 1020, Sec. 2, 
70 Stat. 1075; Pub. L. 85-866, title II, Sec. 206(d), Sept. 2, 1958, 72 
Stat. 1685; Pub. L. 89-384, Sec. 1(e), Apr. 8, 1966, 80 Stat. 104; Pub. 
L. 89-719, title I, Sec. 106, Nov. 2, 1966, 80 Stat. 1139; Pub. L. 91-
172, title I, Sec. 101(g)(4), (j)(46), Dec. 30, 1969, 83 Stat. 525, 531; 
Pub. L. 93-406, title II, Sec. 1016(a)(15), Sept. 2, 1974, 88 Stat. 930; 
Pub. L. 94-452, Sec. 3(b), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94-455, 
title XII, Sec. 1203(h)(1), title XVI, Sec. 1601(f)(2), title XIX, 
Secs. 1902(b)(2)(A), 1906(b)(13)(A), title XX, Sec. 2004(c)(4), Oct. 4, 
1976, 90 Stat. 1694, 1746, 1806, 1834, 1868; Pub. L. 95-227, 
Sec. 4(d)(6), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95-600, title III, 
Sec. 362(d)(5), Nov. 6, 1978, 92 Stat. 2852; Pub. L. 96-222, title I, 
Sec. 108(b)(1)(A), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96-589, 
Sec. 6(a), (i)(11), Dec. 24, 1980, 94 Stat. 3407, 3411; Pub. L. 96-596, 
Sec. 2(a)(4)(D), (E), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 97-34, title 
IV, Sec. 422(e)(7), Aug. 13, 1981, 95 Stat. 316; Pub. L. 98-369, div. A, 
title III, Sec. 305(b)(4), July 18, 1984, 98 Stat. 784; Pub. L. 99-514, 
title XII, Sec. 1235(d), title XVIII, Sec. 1875(d)(2)(B)(ii), Oct. 22, 
1986, 100 Stat. 2575, 2896; Pub. L. 100-203, title X, Sec. 10712(c)(3), 
Dec. 22, 1987, 101 Stat. 1330-467; Pub. L. 101-508, title XI, 
Secs. 11311(a), 11801(c)(20)(A), Nov. 5, 1990, 104 Stat. 1388-453, 1388-
528; Pub. L. 104-168, title X, Sec. 1002(a)-(c), July 30, 1996, 110 
Stat. 1468; Pub. L. 104-188, title I, Sec. 1702(h)(17), Aug. 20, 1996, 
110 Stat. 1874; Pub. L. 105-34, title XII, Sec. 1237(c)(2), Aug. 5, 
1997, 111 Stat. 1026; Pub. L. 105-206, title III, Sec. 3106(b)(3), July 
22, 1998, 112 Stat. 734.)

                          Codification

    Pub. L. 94-452, Sec. 3(b), redesignated subsec. (i), relating to 
cross references, as subsec. (j) and added a new subsec. (i), relating 
to extension of time for collecting certain taxes.
    Pub. L. 95-455, Sec. 1902(b)(2)(A), repealed subsec. (e) and 
(without reference to the amendment made by Pub. L. 94-452) renumbered 
subsecs. (f) to (i) as (e) to (h), with the result that the section was 
then comprised of subsecs. (a) to (h) and subsec. (j), relating to cross 
references.
    Pub. L. 94-455, Secs. 1203(h)(1), 1601(f)(2), and Pub. L. 95-600, 
Sec. 362(d)(5), amended the subsection relating to cross references, 
such subsection being described as either (h) or (i).
    Pub. L. 96-596, Sec. 2(a)(4)(E) and (F), redesignated subsec. (j), 
relating to cross references, as subsec. (i) and provided that the above 
cited amendments by Pub. L. 94-455 and Pub. L. 95-600 shall be deemed to 
have been amendments of the redesignated subsec. (i).
    Pub. L. 96-589 again redesignated subsec. (i), relating to cross 
references, as subsec. (j) and added a new subsec. (i), relating to 
cases under title 11.


                               Amendments

    1998--Subsec. (f). Pub. L. 105-206 amended heading and text of 
subsec. (f) generally. Prior to amendment, text read as follows: ``The 
running of the period of limitations on collection after assessment 
prescribed in section 6502 shall be suspended for a period equal to the 
period from the date property (including money) of a third party is 
wrongfully seized or received by the Secretary to the date the Secretary 
returns property pursuant to section 6343(b) or the date on which a 
judgment secured pursuant to section 7426 with respect to such property 
becomes final, and for 30 days thereafter. The running of the period of 
limitations on collection after assessment shall be suspended under this 
subsection only with respect to the amount of such assessment equal to 
the amount of money or the value of specific property returned.''
    1997--Subsec. (a)(1). Pub. L. 105-34 substituted ``paragraph (2)(A) 
or (3) of section 6230(a)'' for ``section 6230(a)(2)(A)''.
    1996--Subsec. (j). Pub. L. 104-188, Sec. 1702(h)(17)(A), which 
directed that the subsection relating to extension in case of certain 
summonses be redesignated as (j), could not be executed, because that 
subsection (formerly subsec. (k)) was previously redesignated (j) by 
Pub. L. 101-508, Sec. 11801(c)(20)(A). See 1990 Amendment note below.
    Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (k) be 
redesignated as (j), could not be executed, because that subsection was 
redesignated (j) by Pub. L. 101-508, Sec. 11801(c)(20)(A). See 1990 
Amendment note below.
    Subsec. (j)(1). Pub. L. 104-168, Sec. 1002(b), which directed 
substitution of ``to a corporation (or to any other person to whom the 
corporation has transferred records) with respect to any return of tax 
by such corporation for a taxable year (or other period) for which such 
corporation is being examined under the coordinated examination program 
(or any successor program) of the Internal Revenue Service'' for ``with 
respect to any return of tax by a corporation'' in subsec. (k)(1), was 
executed by making the substitution in subsec. (j)(1) to reflect the 
probable intent of Congress and the amendment by Pub. L. 101-508, 
Sec. 11801(c)(20)(A), which redesignated subsec. (k) as (j). See 1990 
Amendment note below.
    Subsec. (j)(2)(A). Pub. L. 104-168, Sec. 1002(a), which directed 
addition of cl. (i) and redesignation of former cls. (i) and (ii) as 
(ii) and (iii), respectively, in subsec. (k)(2)(A), was executed by 
making the amendment in subsec. (j)(2)(A) to reflect the probable intent 
of Congress and the amendment by Pub. L. 101-508, Sec. 11801(c)(20)(A), 
which redesignated subsec. (k) as (j). See 1990 Amendment note below.
    Subsec. (k). Pub. L. 104-188, Sec. 1702(h)(17)(B), redesignated the 
subsection relating to cross references (subsec. (l)) as (k).
    Pub. L. 104-188, Sec. 1702(h)(17)(A), which directed that the 
subsection relating to extension in case of certain summonses be 
redesignated as (j), could not be executed, because that subsection 
(formerly subsec. (k)) was previously redesignated (j) by Pub. L. 101-
508, Sec. 11801(c)(20)(A). See 1990 Amendment note below.
    Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (k) be 
redesignated as (j), could not be executed, because that subsection was 
redesignated (j) by Pub. L. 101-508, Sec. 11801(c)(20)(A). See 1990 
Amendment note below.
    Subsec. (l). Pub. L. 104-188, Sec. 1702(h)(17)(B), redesignated the 
subsection relating to cross references (subsec. (l)) as (k).
    Pub. L. 104-168, Sec. 1002(c), which directed that subsec. (l) be 
redesignated as (k), could not be executed, because that subsection was 
redesignated (k) by Pub. L. 104-188, Sec. 1702(h)(17). See above and see 
Effective Date of 1996 Amendments note below.
    1990--Subsecs. (h) to (j). Pub. L. 101-508, Sec. 11801(c)(20)(A), 
redesignated subsecs. (i) and (j) as (h) and (i), respectively, and 
struck out former subsec. (h) ``Extension of time for collecting tax 
attributable to divestitures pursuant to Bank Holding Company Act 
Amendments of 1970'' which read as follows: ``The running of the period 
of limitations for collection of the tax attributable to a sale with 
respect to which the taxpayer makes an election under section 6158(a) 
shall be suspended for the period during which there are any unpaid 
installments of such tax.''
    Subsec. (k). Pub. L. 101-508, Sec. 11801(c)(20)(A), redesignated 
subsec. (k) as (j).
    Pub. L. 101-508, Sec. 11311(a), added subsec. (k). Former subsec. 
(k) redesignated (l).
    Subsec. (l). Pub. L. 101-508, Sec. 11311(a), redesignated subsec. 
(k) as (l).
    1987--Subsec. (g). Pub. L. 100-203 struck out ``4951, 4952,'' before 
``4971''.
    1986--Subsec. (a)(1). Pub. L. 99-514, Sec. 1875(d)(2)(B)(ii), 
substituted ``section 6501 or 6502 (or section 6229, but only with 
respect to a deficiency described in section 6230(a)(2)(A)).'' for 
``section 6501 or 6502''.
    Subsecs. (j), (k). Pub. L. 99-514, Sec. 1235(d), added subsec. (j) 
and redesignated former subsec. (j) as (k).
    1984--Subsec. (g). Pub. L. 98-369 substituted ``section 4963(e)'' 
for ``section 4962(e)''.
    1981--Subsec. (d). Pub. L. 97-34 struck out reference to section 
6166A.
    1980--Subsec. (g). Pub. L. 96-596, Sec. 2(a)(4)(D), 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)''.
    Pub. L. 96-222 substituted ``4951, 4952, 4971, or 4975'' for ``4971, 
4975, 4985, or 4986'' and ``4951(e)(4), 4952(e)(2), 4971(c)(3), or 
4975(f)(6)'' for ``4971(c)(3), 4975(f)(6), 4985(e)(4), or 4986(e)(2)''.
    Subsec. (i). Pub. L. 96-589, Sec. 6(a), added subsec. (i) and 
redesignated former subsec. (i), relating to cross references, as (j). 
See Codification note set out above.
    Pub. L. 96-596, Sec. 2(a)(4)(E), redesignated subsec. (j), relating 
to cross references, as (i). See Codification note set out above.
    Subsec. (j). Pub. L. 96-589, Sec. 6(a), (i)(11), redesignated former 
subsec. (i), relating to cross references, as (j), and in par. (2) of 
subsec. (j) as so redesignated, struck out reference to bankruptcy. See 
Codification note set out above.
    Pub. L. 96-596, Sec. 2(a)(4)(E), redesignated former subsec. (j), 
relating to cross references, as (i). See Codification note set out 
above.
    1978--Subsec. (g). Pub. L. 95-227 inserted provisions relating to 
sections 4985 and 4986 and substituted ``4975(f)(6)'' for 
``4975(f)(4)''.
    Subsec. (j)(5). Pub. L. 95-600, as amended by Pub. L. 96-596, 
Sec. 2(a)(4)(E) and (F), substituted ``in the case of a regulated 
investment company or a real estate investment trust, see section 
860(h)'' for ``of a real estate investment trust, see section 859(f)''. 
See Codification note above.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (d). Pub. L. 94-455, Sec. 2004(c)(4), substituted ``section 
6163, 6166, or 6166A'' for ``section 6166''.
    Subsec. (e). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated 
subsec. (f) as (e). Former subsec. (e), which related to certain powers 
of appointment, was struck out.
    Subsec. (f). Pub. L. 94-455, Secs. 1902(b)(2)(A), 1906(b)(13)(A), 
redesignated subsec. (g) as (f), and struck out ``or his delegate'' 
after ``Secretary'' wherever appearing. Former subsec. (f) redesignated 
(e).
    Subsec. (g). Pub. L. 94-455, Secs. 1902(b)(2)(A), 1906(b)(13)(A), 
redesignated subsec. (h) as (g) and struck out ``or his delegate'' after 
``Secretary''. Former subsec. (g) redesignated (f).
    Subsec. (h). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated 
subsec. (i) as (h). Former subsec. (h) redesignated (g). See 
Codification note above.
    Subsec. (i). Pub. L. 94-455, Sec. 1902(b)(2)(A), redesignated 
subsec. (i) as (h).
    Pub. L. 94-452 added subsec. (i). Former subsec. (i) redesignated 
(j).
    Subsec. (j). Pub. L. 94-455, Secs. 1203(h)(1), 1601(f)(2), as 
amended by Pub. L. 96-596, Sec. 2(a)(4)(E), (F), added pars. (4) and 
(5). See Codification note set out above.
    Pub. L. 94-452 redesignated former subsec. (i) as (j).
    1974--Subsec. (a)(1). Pub. L. 93-406, Sec. 1016(a)(15)(A), 
substituted ``certain excise taxes)'' for ``chapter 42 taxes)''.
    Subsec. (h). Pub. L. 93-406, Sec. 1016(a)(15)(B), inserted ``or 
section 4971 or section 4975'' after ``section 507'' and substituted 
``4945(i)(2), 4971(c)(3), or 4975(f)(4)'' for ``or 4945(h)(2)''.
    1969--Subsec. (a)(1). Pub. L. 91-172, Sec. 101(j)(46), inserted 
reference to chapter 42 taxes.
    Subsecs. (h), (i). Pub. L. 91-172, Sec. 101(g)(4), added subsec. (h) 
and redesignated former subsec. (h) as (i).
    1966--Subsec. (b). Pub. L. 89-719, Sec. 106(a), struck out ``(other 
than the estate of a decedent or of an incompetent)'' after ``assets of 
the taxpayer'' and ``or Territory'' after ``of any State''.
    Subsec. (c). Pub. L. 89-719, Sec. 106(b), substituted ``Taxpayer 
outside United States'' for ``Location of property outside the United 
States or removal of property from the United States'' in heading, and 
``The running of the period of limitations on collection after 
assessment prescribed in section 6502 shall be suspended for the period 
during which the taxpayer is outside the United States if such period of 
absence is for a continuous period of at least 6 months. If the 
preceding sentence applies and at the time of the taxpayer's return to 
the United States the period of limitations on collection after 
assessment prescribed in section 6502 would expire before the expiration 
of 6 months from the date of his return, such period shall not expire 
before the expiration of such 6 months'' for ``In case collection is 
hindered or delayed because property of the taxpayer is situated or held 
outside the United States or is removed from the United States, the 
period of limitations on collection after assessment prescribed in 
section 6502 shall be suspended for the period collection is so hindered 
or delayed. The total suspension of time under this subsection shall not 
in the aggregate exceed 6 years.''
    Subsec. (f). Pub. L. 89-384 added subsec. (f). Former subsec. (f) 
redesignated (g).
    Subsec. (g). Pub. L. 89-719, Sec. 106(c), added subsec. (g) and 
redesignated former subsec. (g) as (h).
    Pub. L. 89-384 redesignated subsec. (f) as (g).
    Subsec. (h). Pub. L. 89-719, Sec. 106(c), redesignated former 
subsec. (g) as (h).
    1958--Subsec. (d). Pub. L. 85-866 struck out ``assessment or'' after 
``period of limitations for'' and inserted ``or under the provisions of 
section 6166''.
    1956--Subsecs. (e), (f). Act Aug. 6, 1956, added subsec. (e) and 
redesignated former subsec. (e) as (f).


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 effective as if included in the 
amendments made by section 402 of the Tax Equity and Fiscal 
Responsibility Act of 1982, Pub. L. 97-248, see section 1237(d) of Pub. 
L. 105-34, set out as a note under section 6230 of this title.


                    Effective Date of 1996 Amendments

    Amendment by Pub. L. 104-188 effective, except as otherwise 
expressly provided, as if included in the provision of the Revenue 
Reconciliation Act of 1990, Pub. L. 101-508, title XI, to which such 
amendment relates, see section 1702(i) of Pub. L. 104-188, set out as a 
note under section 38 of this title.
    Section 1002(d) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section] shall apply to summonses 
issued after the date of the enactment of this Act [July 30, 1996].''


                    Effective Date of 1990 Amendment

    Section 11311(b) of Pub. L. 101-508 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to any tax 
(whether imposed before, on, or after the date of the enactment of this 
Act [Nov. 5, 1990]) if the period prescribed by section 6501 of the 
Internal Revenue Code of 1986 for the assessment of such tax (determined 
with regard to extensions) has not expired on such date of the [sic] 
enactment.''


                    Effective Date of 1987 Amendment

    Amendment by 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 section 1235(d) of Pub. L. 99-514 applicable to taxable 
years of foreign corporations beginning after Dec. 31, 1986, see section 
1235(h) of Pub. L. 99-514, set out as an Effective Date note under 
section 1291 of this title.
    Amendment by section 1875(d)(2)(B)(ii) of 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 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.


                    Effective Date of 1981 Amendment

    Amendment by Pub. L. 97-34 applicable to estates of decedents dying 
after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97-34, set out as 
a note under section 6166 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. 96-222 effective as if included in the 
provisions of the Black Lung Benefits Revenue Act of 1977, Pub. L. 95-
227, see section 108(b)(4) of Pub. L. 96-222, set out as a note under 
section 192 of this title.


                    Effective Date of 1978 Amendments

    Amendment by Pub. L. 95-600 applicable with respect to 
determinations (as defined in section 860(e) of this title) after Nov. 
6, 1978, see section 362(e) of Pub. L. 95-600, set out as an Effective 
Date note under section 860 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 Amendments

    Amendment by section 1203(h)(1) of Pub. L. 94-455 applicable to 
documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 
94-455, set out as a note under section 7701 of this title.
    For effective date of amendment by section 1601(f)(2) of Pub. L. 94-
455, see section 1608(a) of Pub. L. 94-455, set out as a note under 
section 857 of this title.
    Amendment by section 1902(b)(2)(A) of Pub. L. 94-455 applicable in 
the case of estates of decedents dying after Oct. 4, 1976, see section 
1902(c)(1) of Pub. L. 94-455, set out as a note under section 2011 of 
this title.
    Amendment by section 2004(c)(4) of Pub. L. 94-455 applicable to 
estates of decedents dying after Dec. 31, 1976, see section 2004(g) of 
Pub. L. 94-455, set out as a note under section 6166 of this title.
    Amendment by Pub. L. 94-452 effective Oct. 1, 1977, see section 3(e) 
of Pub. L. 94-452, set out as a note under section 6151 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 1966 Amendments

    Amendment by Pub. L. 89-719 applicable after Nov. 2, 1966, 
regardless of when title or lien of United States arose or when lien or 
interest of another person was acquired, except in a case in which a 
lien or title derived from enforcement of a lien held by United States 
has been enforced by a civil action or suit which has become final by 
judgment, sale, or agreement before Nov. 2, 1966, or in a case in which 
the amendment would impair a priority held by any person other than 
United States holding a lien or interest prior to Nov. 2, 1966, operate 
to increase liability of such person, or shorten the time for bringing 
suit with respect to transactions occurring before Nov. 2, 1966, see 
section 114(a)-(e) of Pub. L. 89-719, set out as a note under section 
6323 of this title.
    Amendment by Pub. L. 89-384 applicable with respect to amounts 
received after Dec. 31, 1964, in respect of foreign expropriation losses 
(as defined in section 1351(b) of this title) sustained after Dec. 31, 
1958, see section 2 of Pub. L. 89-384, set out as an Effective Date note 
under section 1351 of this title.


                    Effective Date of 1958 Amendment

    For effective date of amendment by Pub. L. 85-866, see section 
206(f) of Pub. L. 85-866, set out as a note under section 6161 of this 
title.


                    Effective Date of 1956 Amendment

    Amendment by act Aug. 6, 1956, applicable in the case of decedents 
dying after Aug. 16, 1954, see section 3 of act Aug. 6, 1956, set out as 
a note set out under section 2055 of this title.


                            Savings Provision

    For provisions that nothing in amendment by section 11801(c)(20)(A) 
of Pub. L. 101-508 be construed to affect treatment of certain 
transactions occurring, property acquired, or items of income, loss, 
deduction, or credit taken into account prior to Nov. 5, 1990, for 
purposes of determining liability for tax for periods ending after Nov. 
5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note 
under section 29 of this title.


        Annual Report to Congress Concerning Designated Summonses

    Section 1003 of Pub. L. 104-168 provided that: ``Not later than 
December 31 of each calendar year after 1995, the Secretary of the 
Treasury or his delegate shall report to the Committee on Ways and Means 
of the House of Representatives and the Committee on Finance of the 
Senate on the number of designated summonses (as defined in section 
6503(j) of the Internal Revenue Code of 1986) which were issued during 
the preceding 12 months.''


           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.


                     Application of Prior Amendments

    Section 2(a)(4)(F) of Pub. L. 96-596, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by sections 1203(h)(1) and 1601(f)(2) of the Tax Reform Act of 1976 
[Pub. L. 94-455], and the amendment made by section 362(d)(5) of the 
Revenue Act of 1978 [Pub. L. 95-600], shall be deemed to be amendments 
to section 6503(i) of the Internal Revenue Code of 1986 [formerly I.R.C. 
1954, subsec. (j), as redesignated by section 6(a) of Pub. L. 96-589] 
(as redesignated by subparagraph (E) [redesignating subsec. (j) as 
(i)]).''

                  Section Referred to in Other Sections

    This section is referred to in sections 1505, 6166, 6167, 6873, 7436 
of this title.
