Title 26 — Internal Revenue Code
Chapter 63 — Assessment
§ 6201. Assessment authority
Statutory text
Authority of Secretary
The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following:
Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists (or payments under section 6225(c)(2)(B)(i)) are made under this title.
Unpaid taxes payable by stamp
Omitted stamps
Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale or use by the manufacturer thereof or whenever any transaction or act upon which a tax is required to be paid by means of a stamp occurs without the use of the proper stamp, it shall be the duty of the Secretary, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid and to make assessment therefor upon the person or persons the Secretary determines to be liable for such tax.
Check or money order not duly paid
In any case in which a check or money order received under authority of section 6311 as payment for stamps is not duly paid, the unpaid amount may be immediately assessed as if it were a tax imposed by this title, due at the time of such receipt, from the person who tendered such check or money order.
Erroneous income tax prepayment credits
If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit for income tax withheld at the source, or of the amount paid as estimated income tax, the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.
Certain orders of criminal restitution
In general
The Secretary shall assess and collect the amount of restitution under an order pursuant to section 3556 of title 18, United States Code, for failure to pay any tax imposed under this title in the same manner as if such amount were such tax.
Time of assessment
An assessment of an amount of restitution under an order described in subparagraph (A) shall not be made before all appeals of such order are concluded and the right to make all such appeals has expired.
Restriction on challenge of assessment
The amount of such restitution may not be challenged by the person against whom assessed on the basis of the existence or amount of the underlying tax liability in any proceeding authorized under this title (including in any suit or proceeding in court permitted under section 7422).
Amount not to be assessed
Estimated income tax
No unpaid amount of estimated income tax required to be paid under section 6654 or 6655 shall be assessed.
Federal unemployment tax
No unpaid amount of Federal unemployment tax for any calendar quarter or other period of a calendar year, computed as provided in section 6157, shall be assessed.
Compensation of child
Any income tax under chapter 1 assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.
Required reasonable verification of information returns
In any court proceeding, if a taxpayer asserts a reasonable dispute with respect to any item of income reported on an information return filed with the Secretary under subpart B or C of part III of subchapter A of chapter 61 by a third party and the taxpayer has fully cooperated with the Secretary (including providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the Secretary), the Secretary shall have the burden of producing reasonable and probative information concerning such deficiency in addition to such information return.
Deficiency proceedings
For special rules applicable to deficiencies of income, estate, gift, and certain excise taxes, see subchapter B.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 767 · 68A Stat. 767
Enacted · 26 U.S.C. § 6201
Aug. 16, 1954, ch. 736, 68A Stat. 767
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 767Excise Tax Reduction Act of 1965
Pub. L. 89–44 title VIII § 809(d)(4)(A) · 79 Stat. 136
Added · 26 U.S.C. § 6201(a)(4)
Pub. L. 89–44 added par. (4)
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 89–44 added par. (4).Enacted provision · exact public law section
(A) Section 6201(a) (relating to assessment authority of the Secretary or his delegate) is amended by adding at the end thereof the following new paragraph: “(4) Erroneous credit for use of gasoline.— If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 39 (relating to certain uses of gasoline and lubricating oil), the amount so over-stated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary or his delegate in the same manner as in the case of a mathematical error appearing upon the return.”Pub. L. 91–53 § 2(b) · 83 Stat. 91
Added · 26 U.S.C. § 6201(b)
Pub. L. 91–53 added subsec. (b) heading and par. (2)
Redesignated · 26 U.S.C. § 6201(b)
Pub. L. 91–53 redesignated former subsec. (b), including its heading, as par. (1)
Source evidence
Code amendment note
Subsec. (b). Pub. L. 91–53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1).Enacted provision · exact public law section
(b) Assessment Authority.— Section 6201(b) of such Code (relating 68A Stat. 768. to assessment authority) is amended to read as follows: “(b) Amount Not To Be Assessed.— “(1) Estimated Income Tax.— No unpaid amount of estimated 82 Stat. 260. tax under section 6153 or 6154 shall be assessed. “(2) Federal Unemployment Tax.— No unpaid amount of Federal unemployment tax for any calendar quarter or other Ante, p. 91 period of a calendar year, computed as provided in section 6157, shall be assessed.”Tax Reform Act of 1969
Pub. L. 91–172 title I § 101(j)(38) · 83 Stat. 487
Inserted · 26 U.S.C. § 6201(d)
Pub. L. 91–172 inserted reference to chapter 42 taxes
Source evidence
Code amendment note
Subsec. (d). Pub. L. 91–172 inserted reference to chapter 42 taxes.Enacted provision · exact public law section
(38) Section 6201(d) (relating to deficiency proceedings) is amended by striking out “and gift taxes”, and inserting in lieu thereof “gift, and chapter 42 taxes”.Airport and Airway Revenue Act of 1970
Pub. L. 91–258 title II § 207(d)(1) · 84 Stat. 219
Inserted · 26 U.S.C. § 6201(a)(4)
Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 91–258 substituted “under section 39” for “for use of gasoline” in heading
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted “under section 39” for “for use of gasoline” in heading.Enacted provision · exact public law section
SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title II § 1016(a)(8) · 88 Stat. 829
Inserted · 26 U.S.C. § 6201(d)
Pub. L. 93–406 inserted reference to chapter 43 taxes
Source evidence
Code amendment note
Subsec. (d). Pub. L. 93–406 inserted reference to chapter 43 taxes.Enacted provision · exact public law section
(8) Section 6201(d) (relating to assessment authority) is 26 USC 6201. amended by striking out “and chapter 42” and inserting in lieu thereof “, chapter 42, and chapter 43”.Tax Reduction Act of 1975
Pub. L. 94–12 title II § 204(b)(2) · 89 Stat. 26
Inserted · 26 U.S.C. § 6201(a)(4)
Pub. L. 94–12 inserted reference to section 43 in heading
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 94–12 substituted “oil) or section 43 (relating to earned income),” for “oil),” in text
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 94–12 inserted reference to section 43 in heading and substituted “oil) or section 43 (relating to earned income),” for “oil),” in text.Enacted provision · exact public law section
(2) Section 6201(a)(4) (relating to assessment authority) is amended by— (A) inserting “or 43” after “section 39” in the caption of such section; and (B) striking out “oil),” and inserting in lien thereof “oil) or section 43 (relating to earned income),”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6201(a)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 94–455 title XII § 1206(c)(2) · 90 Stat. 1520
Struck · 26 U.S.C. § 6201(a)(3); 26 U.S.C. § 6201(a)(4)
Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Substituted · 26 U.S.C. § 6201(a)(3); 26 U.S.C. § 6201(a)(4)
Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), substituted “mathematical or clerical error” for “mathematical error” after “the case of”
Inserted · 26 U.S.C. § 6201(a)(3); 26 U.S.C. § 6201(a)(4)
Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), inserted “, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”
Source evidence
Code amendment note
Subsec. (a)(3), (4). Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, substituted “mathematical or clerical error” for “mathematical error” after “the case of”, and inserted “, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”.Enacted provision · exact public law section
(2) Section 6201(a)(3) (relating to assessments regarding erroneous income tax prepayment credits) and section 6201(a)(4) (relating to assessments regarding erroneous credit under section 39 or 43) are each amended— (A) by striking out “mathematical error” and inserting in lieu thereof “mathematical or clerical error”, and (B) by inserting immediately before, the period at the end thereof the following: “, except that the provisions of section 6213 (b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph”.Pub. L. 94–455 § 1307(d)(2)(D) · 90 Stat. 1520
Substituted · 26 U.S.C. § 6201(d)
Pub. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after “estate, gift”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after “estate, gift”.Enacted provision · exact public law section
(D) Section 6201(d) (relating to assessment authority) 26 USC 6201. is amended by striking out “chapter 42, and chapter 43 taxes” and inserting in lieu thereof “and certain excise taxes”.Surface Transportation Assistance Act of 1982
Pub. L. 97–424 title V § 515(b)(6)(E) · 96 Stat. 2097
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”.Enacted provision · exact public law section
(E) 26 USC 874, 6201. Sections 874(a) and 6201(a)(4) are each amended by striking out “, special fuels, and lubricating oil” and inserting in lieu thereof “and special fuels”.Railroad Retirement Solvency Act of 1983
Pub. L. 98–76 title II § 231(b)(2)(A) · 97 Stat. 411
Substituted · 26 U.S.C. § 6201(b)(2)
Pub. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”.Enacted provision · exact public law section
(A) Paragraph (2) of section 6201(b) of such Code (relating 26 USC 6201. to amount not to be assessed) is amended by striking out “Federal unemployment tax” and inserting in lieu thereof “Federal unemployment tax or tax imposed by section 3321”.Tax Reform Act of 1984
Pub. L. 98–369 § 474(r)(32) · 98 Stat. 494
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43”
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 98–369, § 474(r)(32), substituted “section 34” for “section 39”
Substituted · 26 U.S.C. § 6201(a)(4)
Pub. L. 98–369, § 474(r)(32), substituted “section 32” for “section 43”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43” in heading, and in text substituted “section 34” for “section 39” and “section 32” for “section 43”.Enacted provision · exact public law section
(32) Section 6201 (a) (4).— Paragraph (4) of section 6201(a) (relating 26 USC 6201. to erroneous credit under section 39 or 43) is amended— (A) by striking out “section 39” and inserting in lieu thereof “section 34”, (B) by striking out “section 43” and inserting in lieu thereof “section 32”, and (C) by striking out “section 39 or 43” in the paragraph heading and inserting in lieu thereof “section 32 or 34”.Tax Reform Act of 1984
Pub. L. 98–369 § 412(b)(5) · 98 Stat. 494
Amended · 26 U.S.C. § 6201(b)(1)
Pub. L. 98–369, § 412(b)(5), amended par. (1) generally
Substituted · 26 U.S.C. § 6201(b)(1)
Pub. L. 98–369, § 412(b)(5), substituting “estimated income tax required to be paid under section 6154 or 6654” for “estimated tax under section 6153 or 6154”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 98–369, § 412(b)(5), amended par. (1) generally, substituting “estimated income tax required to be paid under section 6154 or 6654” for “estimated tax under section 6153 or 6154”.Enacted provision · exact public law section
(5) Paragraph (1) of section 6201(b) is amended to read as follows: “(1) Estimated income tax.— No unpaid amount of estimated income tax required to be paid under section 6154 or 6654 shall be assessed.”Pub. L. 100–203 title X § 10301(b)(3) · 101 Stat. 1330
Substituted · 26 U.S.C. § 6201(b)(1)
Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”
Source evidence
Code amendment note
Subsec. (b)(1). Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.Enacted provision · exact public law section
(3) Paragraph (1) of section 6201(b) of such Code is amended by striking out “section 6154 or 6654” and inserting in lieu thereof “section 6654 or 6655”.Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 § 1015(r)(1) · 102 Stat. 3342
Struck · 26 U.S.C. § 6201(a)(4)
Pub. L. 100–647, § 1015(r)(1), struck out par. (4) which read as follows: “If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 100–647, § 1015(r)(1), struck out par. (4) which read as follows: “If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.”Enacted provision · exact public law section
(1) Subsection (a) of section 6201 of the 1986 Code is amended by striking out paragraph (4).Railroad Unemployment Insurance and Retirement Improvement Act of 1988
Pub. L. 100–647 § 7106(c)(2) · 102 Stat. 3342
Struck · 26 U.S.C. § 6201(b)(2)
Pub. L. 100–647, § 7106(c)(2), struck out “or tax imposed by section 3321” after “employment tax”
Source evidence
Code amendment note
Subsec. (b)(2). Pub. L. 100–647, § 7106(c)(2), struck out “or tax imposed by section 3321” after “employment tax”.Enacted provision · exact public law section
(2) Paragraph (2) of section 6201(b) of the 1986 Code (relating to amount not to be assessed) is amended by striking out “or tax imposed by section 3321”.Taxpayer Bill of Rights 2
Pub. L. 104–168 title VI § 602(a) · 110 Stat. 1452
Added · 26 U.S.C. § 6201(d); 26 U.S.C. § 6201(e)
Pub. L. 104–168 added subsec. (d)
Redesignated · 26 U.S.C. § 6201(d); 26 U.S.C. § 6201(e)
Pub. L. 104–168 redesignated former subsec. (d) as (e)
Source evidence
Code amendment note
Subsecs. (d), (e). Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).Enacted provision · exact public law section
(a) General Rule.— Section 6201 (relating to assessment authority) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: “(d) Required Reasonable Verification of Information Returns.— In any court proceeding, if a taxpayer asserts a reasonable dispute with respect to any item of income reported on an information return filed with the Secretary under subpart B or C of part III of subchapter A of chapter 61 by a third party and the taxpayer has fully cooperated with the Secretary (including providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the Secretary), the Secretary shall have the burden of producing reasonable and probative information concerning such deficiency in addition to such information return.”.Firearms Excise Tax Improvement Act of 2010
Pub. L. 111–237 § 3(a) · 124 Stat. 2497
Added · 26 U.S.C. § 6201(a)(4)
Pub. L. 111–237 added par. (4)
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 111–237 added par. (4).Enacted provision · exact public law section
(a) In General.— Subsection (a) of section 6201 of the Internal Revenue Code of 1986 26 USC 6201. is amended by adding at the end the following new paragraph: “(4) Certain orders of criminal restitution.— “(A) In general.— The Secretary shall assess and collect the amount of restitution under an order pursuant to section 3556 of title 18, United States Code, for failure to pay any tax imposed under this title in the same manner as if such amount were such tax. “(B) Time of assessment.— An assessment of an amount of restitution under an order described in subparagraph (A) shall not be made before all appeals of such order are concluded and the right to make all such appeals has expired. “(C) Restriction on challenge of assessment.— The amount of such restitution may not be challenged by the person against whom assessed on the basis of the existence or amount of the underlying tax liability in any proceeding authorized under this title (including in any suit or proceeding in court permitted under section 7422).” .Department of Justice Appropriations Act, 2018
Pub. L. 115–141 div. U title II § 203(b) · 132 Stat. 348
Inserted · 26 U.S.C. § 6201(a)(1)
Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”
Source evidence
Code amendment note
Subsec. (a)(1). Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”.Enacted provision · exact public law section
Sec. 203. None of the funds appropriated under this title shall be used to require any person to perform, or facilitate in any way the performance of, any abortion.Effective date note
Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
28 of 29 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1965–2018 · 13 rounds
2018
Subsec. (a)(1). Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”.
2010
Subsec. (a)(4). Pub. L. 111–237 added par. (4).
1996
Subsecs. (d), (e). Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).
1988
Subsec. (a)(4). Pub. L. 100–647, § 1015(r)(1), struck out par. (4) which read as follows: “If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.”
Subsec. (b)(2). Pub. L. 100–647, § 7106(c)(2), struck out “or tax imposed by section 3321” after “employment tax”.
1987
Subsec. (b)(1). Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.
1984
Subsec. (a)(4). Pub. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43” in heading, and in text substituted “section 34” for “section 39” and “section 32” for “section 43”.
Subsec. (b)(1). Pub. L. 98–369, § 412(b)(5), amended par. (1) generally, substituting “estimated income tax required to be paid under section 6154 or 6654” for “estimated tax under section 6153 or 6154”.
1983
Subsec. (a)(4). Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”.
Subsec. (b)(2). Pub. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”.
1976
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (a)(3), (4). Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, substituted “mathematical or clerical error” for “mathematical error” after “the case of”, and inserted “, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”.
Subsec. (d). Pub. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after “estate, gift”.
1975
Subsec. (a)(4). Pub. L. 94–12 inserted reference to section 43 in heading and substituted “oil) or section 43 (relating to earned income),” for “oil),” in text.
1974
Subsec. (d). Pub. L. 93–406 inserted reference to chapter 43 taxes.
1970
Subsec. (a)(4). Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted “under section 39” for “for use of gasoline” in heading.
1969
Subsec. (b). Pub. L. 91–53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1).
Subsec. (d). Pub. L. 91–172 inserted reference to chapter 42 taxes.
1965
Subsec. (a)(4). Pub. L. 89–44 added par. (4).
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.
Effective Date of 2010 Amendment
Pub. L. 111–237, § 3(c), , 124 Stat. 2498, provided that: “The amendments made by this section [amending this section and sections 6213 and 6501 of this title] shall apply to restitution ordered after the date of the enactment of this Act [].”
Effective Date of 1996 Amendment
Pub. L. 104–168, title VI, § 602(b), , 110 Stat. 1463, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [].”
Effective Date of 1988 Amendment
Pub. L. 100–647, title I, § 1015(r)(4), , 102 Stat. 3573, provided that: “The amendments made by this subsection [amending this section and sections 6211 and 6213 of this title] shall apply to notices of deficiencies mailed after the date of the enactment of this Act [].”
Amendment by section 7106(c)(2) of Pub. L. 100–647 applicable to remuneration paid after , see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.
Effective Date of 1987 Amendment
Amendment by Pub. L. 100–203 applicable to taxable years beginning after , see section 10301(c) of Pub. L. 100–203, set out as a note under section 585 of this title.
Effective Date of 1984 Amendment
Amendment by section 412(b)(5) of Pub. L. 98–369 applicable with respect to taxable years beginning after , see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.
Amendment by section 474(r)(32) of Pub. L. 98–369 applicable to taxable years beginning after , 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 1983 Amendment
Amendment by Pub. L. 98–76 applicable to remuneration paid after , see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title.
Amendment by Pub. L. 97–424 applicable with respect to articles sold after , see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.
Effective Date of 1976 Amendment
Amendment by section 1206(c)(2) of Pub. L. 94–455 applicable with respect to returns filed after , see section 1206(d) of Pub. L. 94–455, set out as a note under section 6213 of this title.
Amendment by section 1307(d)(2)(D) of Pub. L. 94–455 effective on and after , see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title.
Effective Date of 1975 Amendment
Amendment by Pub. L. 94–12 applicable to taxable years beginning after , see section 209(b) of Pub. L. 94–12, as amended, set out as a note under section 32 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 , but, in the case of plans in existence on , amendment by Pub. L. 93–406 applicable for plan years beginning after , 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 1970 Amendment
Amendment by Pub. L. 91–258 effective , see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.
Effective Date of 1969 Amendments
Amendment by Pub. L. 91–172 effective , see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Amendment by Pub. L. 91–53 applicable with respect to calendar years beginning after , see section 4(a) of Pub. L. 91–53, set out as an Effective Date note under section 6157 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89–44 applicable to taxable years beginning on or after , see section 809(f) of Pub. L. 89–44, set out as a note under section 6420 of this title.
Credits
1954–2018 · 16 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 767
- 1965Pub. L. 89–44, title VIII, § 809(d)(4)(A), , 79 Stat. 168
- 1969Pub. L. 91–53, § 2(b), , 83 Stat. 92
- 1969Pub. L. 91–172, title I, § 101(j)(38), , 83 Stat. 530
- 1970Pub. L. 91–258, title II, § 207(d)(1), (2), , 84 Stat. 248
- 1974Pub. L. 93–406, title II, § 1016(a)(8), , 88 Stat. 929
- 1975Pub. L. 94–12, title II, § 204(b)(2), , 89 Stat. 31
- 1976Pub. L. 94–455, title XII, § 1206(c)(2), title XIII, § 1307(d)(2)(D), title XIX, § 1906(b)(13)(A), , 90 Stat. 1704, 1727, 1834
- 1983Pub. L. 97–424, title V, § 515(b)(6)(E), , 96 Stat. 2182
- 1983Pub. L. 98–76, title II, § 231(b)(2)(A), , 97 Stat. 429
- 1984Pub. L. 98–369, div. A, title IV, §§ 412(b)(5), 474(r)(32), , 98 Stat. 792, 845
- 1987Pub. L. 100–203, title X, § 10301(b)(3), , 101 Stat. 1330–429
- 1988Pub. L. 100–647, title I, § 1015(r)(1), title VII, § 7106(c)(2), , 102 Stat. 3572, 3773
- 1996Pub. L. 104–168, title VI, § 602(a), , 110 Stat. 1463
- 2010Pub. L. 111–237, § 3(a), , 124 Stat. 2497
- 2018Pub. L. 115–141, div. U, title II, § 203(b), , 132 Stat. 1176.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 767; Pub. L. 89–44, title VIII, § 809(d)(4)(A), , 79 Stat. 168; Pub. L. 91–53, § 2(b), , 83 Stat. 92; Pub. L. 91–172, title I, § 101(j)(38), , 83 Stat. 530; Pub. L. 91–258, title II, § 207(d)(1), (2), , 84 Stat. 248; Pub. L. 93–406, title II, § 1016(a)(8), , 88 Stat. 929; Pub. L. 94–12, title II, § 204(b)(2), , 89 Stat. 31; Pub. L. 94–455, title XII, § 1206(c)(2), title XIII, § 1307(d)(2)(D), title XIX, § 1906(b)(13)(A), , 90 Stat. 1704, 1727, 1834; Pub. L. 97–424, title V, § 515(b)(6)(E), , 96 Stat. 2182; Pub. L. 98–76, title II, § 231(b)(2)(A), , 97 Stat. 429; Pub. L. 98–369, div. A, title IV, §§ 412(b)(5), 474(r)(32), , 98 Stat. 792, 845; Pub. L. 100–203, title X, § 10301(b)(3), , 101 Stat. 1330–429; Pub. L. 100–647, title I, § 1015(r)(1), title VII, § 7106(c)(2), , 102 Stat. 3572, 3773; Pub. L. 104–168, title VI, § 602(a), , 110 Stat. 1463; Pub. L. 111–237, § 3(a), , 124 Stat. 2497; Pub. L. 115–141, div. U, title II, § 203(b), , 132 Stat. 1176.)