Title 26 — Internal Revenue Code
Chapter 63 — Assessment
§ 6214. Determinations by Tax Court
Statutory text
Jurisdiction as to increase of deficiency, additional amounts, or additions to the tax
Except as provided by section 7463, the Tax Court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or any addition to the tax should be assessed, if claim therefor is asserted by the Secretary at or before the hearing or a rehearing.
Jurisdiction over other years and quarters
The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year or calendar quarter shall consider such facts with relation to the taxes for other years or calendar quarters as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid. Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.
Taxes imposed by section 507 or chapter 41, 42, 43, or 44
The Tax Court, in redetermining a deficiency of any tax imposed by section 507 or chapter 41, 42, 43, or 44 for any period, act, or failure to act, shall consider such facts with relation to the taxes under chapter 41, 42, 43, or 44 for other periods, acts, or failures to act as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the taxes under chapter 41, 42, 43, or 44 for any other period, act, or failure to act have been overpaid or underpaid. The Tax Court, in redetermining a deficiency of any second tier tax (as defined in section 4963(b)), shall make a determination with respect to whether the taxable event has been corrected.
Final decisions of Tax Court
For purposes of this chapter, chapter 41, 42, 43, or 44, and subtitles A or B the date on which a decision of the Tax Court becomes final shall be determined according to the provisions of section 7481.
Cross reference
For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(b)(2).
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. 773 · 68A Stat. 773
Enacted · 26 U.S.C. § 6214
Aug. 16, 1954, ch. 736, 68A Stat. 773
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 773Tax Reform Act of 1969
Pub. L. 91–172 § 960(a) · 83 Stat. 487
Inserted · 26 U.S.C. § 6214(a)
Pub. L. 91–172, § 960(a), inserted reference to exception provided for in section 7463 of this title
Source evidence
Code amendment note
Subsec. (a). Pub. L. 91–172, § 960(a), inserted reference to exception provided for in section 7463 of this title.Enacted provision · exact public law section
(a) Section 6214(a) (relating to jurisdiction to determine increased deficiencies, etc.) is amended by striking out “The Tax Court” and inserting in lieu thereof “Except as provided by section 7463, the Tax Court”.Tax Reform Act of 1969
Pub. L. 91–172 § 101(j)(43) · 83 Stat. 487
Added · 26 U.S.C. § 6214(c); 26 U.S.C. § 6214(d)
Pub. L. 91–172, § 101(j)(43), (44), added subsec. (c)
Redesignated · 26 U.S.C. § 6214(c); 26 U.S.C. § 6214(d)
Pub. L. 91–172, § 101(j)(43), (44), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated
Inserted · 26 U.S.C. § 6214(c); 26 U.S.C. § 6214(d)
Pub. L. 91–172, § 101(j)(43), (44), inserted reference to chapter 42
Source evidence
Code amendment note
Subsecs. (c), (d). Pub. L. 91–172, § 101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.Enacted provision · exact public law section
(43) Section 6214 (relating to determination by the Tax Court) is amended by relettering subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Taxes Imposed by Section 507 or Chapter 42.— The Tax Court, in redetermining a deficiency of any tax imposed by section 507 Ante, p. 492. or chapter 42 for any period, act, or failure to act, shall consider such Ante, p. 498. facts with relation to the taxes under chapter 42 for other periods, acts, or failures to act as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the taxes under chapter 42 for any other period, act, or failure to act have been overpaid or underpaid.”Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 title I § 102(d)(6) · 84 Stat. 1836
Inserted · 26 U.S.C. § 6214(b)
Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies
Source evidence
Code amendment note
Subsec. (b). Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.Enacted provision · exact public law section
(6) Subsection (b) of section 6214 (relating to determination by Tax Court) is amended to read as follows: “(b) Jurisdiction Over Other Years and Quarters.— The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift, tax for any calendar year or calendar quarter shall consider such facts with relation to the taxes for other years or calendar quarters as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid.”.Employee Retirement Income Security Act of 1974
Pub. L. 93–406 § 1016(a)(12)(A) · 88 Stat. 829
Inserted · 26 U.S.C. § 6214(c)
Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text
Source evidence
Code amendment note
Subsec. (c). Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text.Enacted provision · exact public law section
(A) by amending the heading of subsection (c) to read as follows: “(c) Taxes Imposed by Section 507 or Chapter 42 or 43.—”,Employee Retirement Income Security Act of 1974
Pub. L. 93–406 § 1016(a)(12)(C) · 88 Stat. 829
Inserted · 26 U.S.C. § 6214(d)
Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43
Source evidence
Code amendment note
Subsec. (d). Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43.Enacted provision · exact public law section
(C) by striking out “chapter 42” in subsection (d) and inserting in lieu thereof “chapter 42 or 43”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6214(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 XIII § 1307(d)(2)(F)(iv) · 90 Stat. 1520
Substituted · 26 U.S.C. § 6214(c)
Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.Enacted provision · exact public law section
(iv) subsections (c) and (d) of section 6214 (relating to determinations by Tax Court);Pub. L. 94–455 title XIII § 1307(d)(2)(F)(iv) · 90 Stat. 1520
Substituted · 26 U.S.C. § 6214(d)
Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.Enacted provision · exact public law section
(iv) subsections (c) and (d) of section 6214 (relating to determinations by Tax Court);Pub. L. 96–223 § 101(f)(1)(F) · 94 Stat. 229
Inserted · 26 U.S.C. § 6214(c)
Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.Enacted provision · exact public law section
(F) section 6214(c),Pub. L. 96–223 § 101(f)(1)(G) · 94 Stat. 229
Inserted · 26 U.S.C. § 6214(d)
Pub. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45
Source evidence
Code amendment note
Subsec. (d). Pub. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45.Enacted provision · exact public law section
(G) section 6214(d),Pub. L. 96–596 § 2(b) · 94 Stat. 3469
Inserted · 26 U.S.C. § 6214(c)
Pub. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected
Source evidence
Code amendment note
Subsec. (c). Pub. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected.Enacted provision · exact public law section
(b) Tax Court To Determine Whether Taxable Event Has Been Corrected.— Subsection (c) of section 6214 (relating to determinations by Tax Court) is amended by adding at the end thereof the Post, p. 3473. following new sentence: “The Tax Court, in redetermining a deficiency of any second tier tax (as defined in section 4962(b)), shall make a determination with respect to whether the taxable event has been corrected.”Tax Reform Act of 1984
Pub. L. 98–369 div. A title I § 144(b) · 98 Stat. 494
Added · 26 U.S.C. § 6214(e)
Pub. L. 98–369 added subsec. (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 98–369 added subsec. (e).Enacted provision · exact public law section
(b) Cross Reference.— Section 6214 (relating to determinations by 26 USC 6214. Tax Court) is amended by adding at the end thereof the following new subsection: “(e) Cross Reference.— “For provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax Ante, p. 682. 26 USC 6621 note. motivated transactions, see section 6621(d)(4).”Tax Reform Act of 1986
Pub. L. 99–514 § 1554(a) · 100 Stat. 2085
Substituted · 26 U.S.C. § 6214(a)
Pub. L. 99–514, § 1554(a), substituted “any addition to the tax” for “addition to the tax”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 99–514, § 1554(a), substituted “any addition to the tax” for “addition to the tax”.Enacted provision · exact public law section
(a) In General.— Subsection (a) of section 6214 (relating to determinations by Tax Court) is amended by striking out “addition to the tax” and inserting in lieu thereof “any addition to the tax”.Tax Reform Act of 1986
Pub. L. 99–514 § 1833 · 100 Stat. 2085
Substituted · 26 U.S.C. § 6214(c)
Pub. L. 99–514, § 1833, substituted “section 4963(b)” for “section 4962(b)”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514, § 1833, substituted “section 4963(b)” for “section 4962(b)”.Enacted provision · exact public law section
SEC. 1833. AMENDMENT RELATED TO SECTION 305 OF THE ACT. Section 6214(c) is amended by striking out “section 4962(b)” and inserting in Lieu thereof “section 4963(b)”.Tax Reform Act of 1986
Pub. L. 99–514 § 1511(c)(8) · 100 Stat. 2085
Substituted · 26 U.S.C. § 6214(e)
Pub. L. 99–514, § 1511(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”
Source evidence
Code amendment note
Subsec. (e). Pub. L. 99–514, § 1511(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”.Enacted provision · exact public law section
(8) Subsection (e) of section 6214 is amended by striking out “section 6621(d)(4)” and inserting in lieu thereof “section 6621(c)(4)”.Omnibus Trade and Competitiveness Act of 1988
Pub. L. 100–418 § 1941(b)(2)(B)(vi) · 102 Stat. 1107
Substituted · 26 U.S.C. § 6214(c)
Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text
Source evidence
Code amendment note
Subsec. (c). Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.Enacted provision · exact public law section
(vi) section 6214(c),Omnibus Trade and Competitiveness Act of 1988
Pub. L. 100–418 § 1941(b)(2)(B)(vii) · 102 Stat. 1107
Substituted · 26 U.S.C. § 6214(d)
Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”.Enacted provision · exact public law section
(vii) section 6214(d),Omnibus Taxpayer Bill of Rights
Pub. L. 100–647 title VI § 6244(b)(1) · 102 Stat. 3342
Substituted · 26 U.S.C. § 6214(e)
Pub. L. 100–647 substituted “references” for “reference” in heading
Amended · 26 U.S.C. § 6214(e)
Pub. L. 100–647 designated existing provisions as par. (1)
Added · 26 U.S.C. § 6214(e)
Pub. L. 100–647 added par. (2)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 100–647 substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).Enacted provision · exact public law section
(1) Section 6214(e) of the 1986 Code is amended by striking out “Reference.—” and inserting in lieu thereof “References.—” in the heading, by designating the undesignated paragraph as paragraph (1), and by adding at the end thereof the following new paragraph: “(2) For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 65124 bit 2).”Small Business Job Protection Act of 1996
Pub. L. 104–188 title I § 1704(t)(16) · 110 Stat. 1755
Amended · 26 U.S.C. § 6214(e)
Pub. L. 104–188 amended subsec. (e) generally
Struck · 26 U.S.C. § 6214(e)
Pub. L. 104–188 striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions
Source evidence
Code amendment note
Subsec. (e). Pub. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions.Enacted provision · exact public law section
(16) Subsection (e) of section 6214 is amended to read as follows: “(e) Cross Reference.— “For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(b)(2).”.Pub. L. 109–280 title VIII § 858(a) · 120 Stat. 780
Inserted · 26 U.S.C. § 6214(b)
Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”Enacted provision · exact public law section
(a) Confirmation of Authority of Tax Court To Apply Doctrine of Equitable Recoupment.— Section 6214(b) of the Internal Revenue Code of 1986 (relating to jurisdiction over other years and quarters) is amended by adding at the end the following new sentence: “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”.Effective date note
Pub. L. 109–280, title VIII, § 858(b), Aug. 17, 2006, 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall apply to any action or proceeding in the United States Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1986) as of the date of the enactment of this Act [Aug. 17, 2006].”
25 of 26 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1969–2006 · 10 rounds
2006
Subsec. (b). Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”
1996
Subsec. (e). Pub. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions.
1988
Subsec. (c). Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.
Subsec. (d). Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”.
Subsec. (e). Pub. L. 100–647 substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
1986
Subsec. (a). Pub. L. 99–514, § 1554(a), substituted “any addition to the tax” for “addition to the tax”.
Subsec. (c). Pub. L. 99–514, § 1833, substituted “section 4963(b)” for “section 4962(b)”.
Subsec. (e). Pub. L. 99–514, § 1511(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”.
1984
Subsec. (e). Pub. L. 98–369 added subsec. (e).
1980
Subsec. (c). Pub. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected.
Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.
Subsec. (d). Pub. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45.
1976
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.
Subsec. (d). Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.
1974
Subsec. (c). Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text.
Subsec. (d). Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43.
1970
Subsec. (b). Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.
1969
Subsec. (a). Pub. L. 91–172, § 960(a), inserted reference to exception provided for in section 7463 of this title.
Subsecs. (c), (d). Pub. L. 91–172, § 101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, § 858(b), , 120 Stat. 1020, provided that: “The amendment made by this section [amending this section] shall apply to any action or proceeding in the United States Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1986) as of the date of the enactment of this Act [].”
Effective Date of 1988 Amendments
Pub. L. 100–647, title VI, § 6244(c), , 102 Stat. 3750, provided that: “The amendments made by this section [amending this section and section 6512 of this title] shall apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act [].”
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after , see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.
Effective Date of 1986 Amendment
Amendment by section 1511(c)(8) of Pub. L. 99–514 applicable for purposes of determining interest for periods after , see section 1511(d) of Pub. L. 99–514, set out as a note under section 47 of this title.
Pub. L. 99–514, title XV, § 1554(b), , 100 Stat. 2754, provided that: “The amendment made by subsection (a) [amending this section] shall apply to any action or proceeding in the Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1954 [now 1986]) before the date of the enactment of this Act [].”
Amendment by section 1833 of Pub. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 applicable with respect to interest accruing after , see section 144(c) of Pub. L. 98–369, set out as a note under section 6621 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. 96–223 applicable to periods after , see section 101(i) of Pub. L. 96–223, set out as a note under section 6161 of this title.
Effective Date of 1976 Amendment
Amendment by section 1307(d)(2)(F)(iv), (H) of Pub. L. 94–455 effective on and after , 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)(7) 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.
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. 91–614 applicable with respect to gifts made after , see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.
Effective Date of 1969 Amendment
Amendment by section 101(j)(43), (44) of 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 section 960(a) of Pub. L. 91–172 effective one year after , see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 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 [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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 , see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
Credits
1954–2006 · 13 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 773
- 1969Pub. L. 91–172, title I, § 101(j)(43), (44), title IX, § 960(a), , 83 Stat. 530, 531, 734
- 1970Pub. L. 91–614, title I, § 102(d)(6), , 84 Stat. 1842
- 1974Pub. L. 93–406, title II, § 1016(a)(12), , 88 Stat. 930
- 1976Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(iv), (H), title XVI, § 1605(b)(7), title XIX, § 1906(b)(13)(A), , 90 Stat. 1728, 1755, 1834
- 1980Pub. L. 96–223, title I, § 101(f)(1)(F), (G), , 94 Stat. 252
- 1980Pub. L. 96–596, § 2(b), , 94 Stat. 3472
- 1984Pub. L. 98–369, div. A, title I, § 144(b), , 98 Stat. 683
- 1986Pub. L. 99–514, title XV, §§ 1511(c)(8), 1554(a), title XVIII, § 1833, , 100 Stat. 2745, 2754, 2852
- 1988Pub. L. 100–418, title I, § 1941(b)(2)(B)(vi), (vii), , 102 Stat. 1323
- 1988Pub. L. 100–647, title VI, § 6244(b)(1), , 102 Stat. 3750
- 1996Pub. L. 104–188, title I, § 1704(t)(16), , 110 Stat. 1888
- 2006Pub. L. 109–280, title VIII, § 858(a), , 120 Stat. 1020.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 91–172, title I, § 101(j)(43), (44), title IX, § 960(a), , 83 Stat. 530, 531, 734; Pub. L. 91–614, title I, § 102(d)(6), , 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(12), , 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(iv), (H), title XVI, § 1605(b)(7), title XIX, § 1906(b)(13)(A), , 90 Stat. 1728, 1755, 1834; Pub. L. 96–223, title I, § 101(f)(1)(F), (G), , 94 Stat. 252; Pub. L. 96–596, § 2(b), , 94 Stat. 3472; Pub. L. 98–369, div. A, title I, § 144(b), , 98 Stat. 683; Pub. L. 99–514, title XV, §§ 1511(c)(8), 1554(a), title XVIII, § 1833, , 100 Stat. 2745, 2754, 2852; Pub. L. 100–418, title I, § 1941(b)(2)(B)(vi), (vii), , 102 Stat. 1323; Pub. L. 100–647, title VI, § 6244(b)(1), , 102 Stat. 3750; Pub. L. 104–188, title I, § 1704(t)(16), , 110 Stat. 1888; Pub. L. 109–280, title VIII, § 858(a), , 120 Stat. 1020.)