§ 6216. Cross references

Statutory text

For procedures relating to receivership proceedings, see subchapter B of chapter 70.

For procedures relating to jeopardy assessments, see subchapter A of chapter 70.

For procedures relating to claims against transferees and fiduciaries, see chapter 71.

For procedures relating to partnership items, see subchapter C.

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.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 773 · 68A Stat. 773
Enacted · 26 U.S.C. § 6216
Aug. 16, 1954, ch. 736, 68A Stat. 773
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 773
1980
Pub. L. 96–589 § 6(i)(9) · 94 Stat. 3389
Struck · 26 U.S.C. § 6216(1)
Pub. L. 96–589 struck out reference to bankruptcy proceedings
Source evidence
Code amendment note
Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.
Enacted provision · exact public law section
(9) Paragraph (1) of section 6216 (relating to cross references) is 26 USC 6216. amended to read as follows: “(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.”
1982
Pub. L. 97–248 title IV § 402(c)(3) · 96 Stat. 324
Added · 26 U.S.C. § 6216(4)
Pub. L. 97–248 added par. (4)
Source evidence
Code amendment note
Par. (4). Pub. L. 97–248 added par. (4).
Enacted provision · exact public law section
(3) Section 6216 (relating to certain cross references with 26 USC 6216. respect to assessments) is amended by inserting at the end thereof the following new paragraph: “(4) For procedures relating to partnership items, see subchapter C.”
Effective date note
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

2 of 3 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1980–1982 · 2 rounds

1982

Par. (4). Pub. L. 97–248 added par. (4).

1980

Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.

Statutory Notes and Related Subsidiaries

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

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.

Credits

1954–1982 · 3 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 773
1980Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411
1982Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)