
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: 26USC6872]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 70--JEOPARDY, RECEIVERSHIPS, ETC.
 
                    Subchapter B--Receiverships, Etc.
 
Sec. 6872. Suspension of period on assessment

    If the regulations issued pursuant to section 6036 require the 
giving of notice by any fiduciary in any case under title 11 of the 
United States Code, or by a receiver in any other court proceeding, to 
the Secretary of his qualification as such, the running of the period of 
limitations on the making of assessments shall be suspended for the 
period from the date of the institution of the proceeding to a date 30 
days after the date upon which the notice from the receiver or other 
fiduciary is received by the Secretary; but the suspension under this 
sentence shall in no case be for a period in excess of 2 years.

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, Sec. 6 
(i)(12), Dec. 24, 1980, 94 Stat. 3411.)


                               Amendments

    1980--Pub. L. 96-589 substituted ``any case under title 11 of the 
United States Code'' for ``any proceeding under the Bankruptcy Act''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1980 Amendment

    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.
