Amendments
2019—Subsec. (j)(1). Pub. L. 116–25, § 1207(a), substituted “coordinated industry case program” for “coordinated examination program” in introductory provisions.
Subsec. (j)(2)(A)(i). Pub. L. 116–25, § 1207(b), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “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,”.
Subsec. (j)(4). Pub. L. 116–25, § 1207(c), added par. (4).
2018—Subsec. (a)(1). Pub. L. 115–141, which directed amendment of par. (1) by substituting “section 6230(a))” for “section 6230(a)).”, was executed by substituting “section 6501 or 6502” for “section 6501 or 6502.”, to reflect the probable intent of Congress and the amendment made by Pub. L. 114–74. See 2015 Amendment note below.
2015—Subsec. (a)(1). Pub. L. 114–74 struck out “(or section 6229, but only with respect to a deficiency described in paragraph (2)(A) or (3) of section 6230(a))” after “section 6501 or 6502”.
2007—Subsec. (k)(4). Pub. L. 110–28 substituted “Tax return preparers” for “Income tax return preparers”.
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, § 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, § 11801(c)(20)(A). See 1990 Amendment note below.
Pub. L. 104–168, § 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, § 11801(c)(20)(A). See 1990 Amendment note below.
Subsec. (j)(1). Pub. L. 104–168, § 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, § 11801(c)(20)(A), which redesignated subsec. (k) as (j). See 1990 Amendment note below.
Subsec. (j)(2)(A). Pub. L. 104–168, § 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, § 11801(c)(20)(A), which redesignated subsec. (k) as (j). See 1990 Amendment note below.
Subsec. (k). Pub. L. 104–188, § 1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k).
Pub. L. 104–188, § 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, § 11801(c)(20)(A). See 1990 Amendment note below.
Pub. L. 104–168, § 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, § 11801(c)(20)(A). See 1990 Amendment note below.
Subsec. (l). Pub. L. 104–188, § 1702(h)(17)(B), redesignated the subsection relating to cross references (subsec. (l)) as (k).
Pub. L. 104–168, § 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, § 1702(h)(17). See above and see Effective Date of 1996 Amendments note below.
1990—Subsecs. (h) to (j). Pub. L. 101–508, § 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, § 11801(c)(20)(A), redesignated subsec. (k) as (j).
Pub. L. 101–508, § 11311(a), added subsec. (k). Former subsec. (k) redesignated (l).
Subsec. (l). Pub. L. 101–508, § 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, § 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, § 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, § 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, § 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, § 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, § 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, § 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, § 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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–455, § 2004(c)(4), substituted “section 6163, 6166, or 6166A” for “section 6166”.
Subsec. (e). Pub. L. 94–455, § 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, §§ 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, §§ 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, § 1902(b)(2)(A), redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g). See Codification note above.
Subsec. (i). Pub. L. 94–455, § 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, §§ 1203(h)(1), 1601(f)(2), as amended by Pub. L. 96–596, § 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, § 1016(a)(15)(A), substituted “certain excise taxes)” for “chapter 42 taxes)”.
Subsec. (h). Pub. L. 93–406, § 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, § 101(j)(46), inserted reference to chapter 42 taxes.
Subsecs. (h), (i). Pub. L. 91–172, § 101(g)(4), added subsec. (h) and redesignated former subsec. (h) as (i).
1966—Subsec. (b). Pub. L. 89–719, § 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, § 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, § 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, § 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).
