Skip to content
Congress Index

119th Congress

Menu

119th Congress

Title 26 — Internal Revenue Code

Chapter 66 — Limitations

§ 6504. Cross references

Statutory text

For limitation period in case of—

(1)

Adjustments to accrued foreign taxes, see section 905(c).

(2)

Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).

(3)

Involuntary conversion of property, see section 1033(a)(2)(C) and (D).

(4)

Application by fiduciary for discharge from personal liability for estate tax, see section 2204.

(5)

Insolvent banks and trust companies, see section 7507.

(6)

Service in a combat zone, etc., see section 7508.

(7)

Claims against transferees and fiduciaries, see chapter 71.

(8)

Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.

(9)

Assessment and collection of interest, see section 6601(g).

(10)

Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).

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.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 807 · 68A Stat. 807

    Enacted · 26 U.S.C. § 6504

    Aug. 16, 1954, ch. 736, 68A Stat. 807

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 807

  2. Public Law not identified

    Added · 26 U.S.C. § 6504(13)

    Par. (13). Act. Apr. 2, 1956, added par. (13)

    Unresolved: No Public Law or Statutes at Large citation in the Code source.

    Source evidence

    Code amendment note
    Par. (13). Act. Apr. 2, 1956, added par. (13).

  3. Public Law not identified

    Added · 26 U.S.C. § 6504(14)

    Par. (14). Act June 29, 1956, added par. (14)

    Unresolved: No Public Law or Statutes at Large citation in the Code source.

    Source evidence

    Code amendment note
    Par. (14). Act June 29, 1956, added par. (14).

  4. Technical Amendments Act of 1958

    Pub. L. 85–866 title I § 84(b) · 72 Stat. 1606

    Added · 26 U.S.C. § 6504(15)

    Pub. L. 85–866 added par. (15)

    Source evidence

    Code amendment note
    Par. (15). Pub. L. 85–866 added par. (15).

    Enacted provision · exact public law section
    (b) Cross Reference.— Section 6504 (cross references) is amended by adding at the end thereof the following: “(15) Assessment and collection of interest, see section 6601 (h).”

  5. Revenue Act of 1964

    Pub. L. 88–272 title I § 112(d)(2) · 78 Stat. 19

    Substituted · 26 U.S.C. § 6504(3)

    Pub. L. 88–272 substituted “with respect to the” for “to take”

    Source evidence

    Code amendment note
    Par. (3). Pub. L. 88–272 substituted “with respect to the” for “to take”.

    Enacted provision · exact public law section
    (2) Paragraph (3) of section 6504 (relating to cross references) is amended by striking out “to take” and inserting in lieu thereof “with respect to the”.

  6. Tax Reform Act of 1969

    Pub. L. 91–172 title II § 213(c)(3) · 83 Stat. 487

    Struck · 26 U.S.C. § 6504(8)

    Pub. L. 91–172 struck out par. (8)

    Source evidence

    Code amendment note
    Par. (8). Pub. L. 91–172 struck out par. (8).

    Enacted provision · exact public law section
    (3) Section 6504 (relating to cross references) is amended by striking out the item relating to section 270.

  7. Excise, Estate, and Gift Tax Adjustment Act of 1970

    Pub. L. 91–614 title I § 101(d)(2) · 84 Stat. 1836

    Substituted · 26 U.S.C. § 6504(9)

    Pub. L. 91–614 substituted “fiduciary” for “executor”

    Source evidence

    Code amendment note
    Par. (9). Pub. L. 91–614 substituted “fiduciary” for “executor”.

    Enacted provision · exact public law section
    (2) Sections 6040(2), 6314(c)(2), 6324(a)(3), and 6504(9) 68A Stat. 744; 78 Stat. 73. 80 Stat. 1132. are each amended by striking out “executor” each place it appears in the heading and text of such sections and inserting in lieu thereof “fiduciary”.

  8. Pub. L. 93–625 § 7(d)(4) · 88 Stat. 2108

    Substituted · 26 U.S.C. § 6504(15)

    Pub. L. 93–625 substituted reference to section 6601(g) for 6601(h)

    Source evidence

    Code amendment note
    Par. (15). Pub. L. 93–625 substituted reference to section 6601(g) for 6601(h).

    Enacted provision · exact public law section
    (4) Section 6504(15) is amended by striking out “6601(h)” 26 USC 6621 note. and inserting in lieu thereof “6601 (g)”.

  9. Pub. L. 94–455 title XII § 1203(h)(2) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(1)

    Pub. L. 94–455, §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out

    Source evidence

    Code amendment note
    Par. (1). Pub. L. 94–455, §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.

    Enacted provision · exact public law section
    (2) Section 6504, as amended by this Act, is amended by adding at the end thereof the following new paragraph: “(11) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).”

  10. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(2)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1)

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  11. Pub. L. 94–455 title XII § 1203(h)(2) · 90 Stat. 1520

    1. Redesignated · 26 U.S.C. § 6504(3)

      Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3)

    2. Redesignated · 26 U.S.C. § 6504(3)

      Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2)

    Source evidence

    Code amendment note
    Par. (3). Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2).

    Enacted provision · exact public law section
    (2) Section 6504, as amended by this Act, is amended by adding at the end thereof the following new paragraph: “(11) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).”

  12. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(4)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3)

    Source evidence

    Code amendment note
    Par. (4). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  13. Pub. L. 94–455 title XII § 1203(h)(2) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(5)

    Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4)

    Source evidence

    Code amendment note
    Par. (5). Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).

    Enacted provision · exact public law section
    (2) Section 6504, as amended by this Act, is amended by adding at the end thereof the following new paragraph: “(11) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).”

  14. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(6)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (10) as (6)

    Source evidence

    Code amendment note
    Par. (6). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (10) as (6).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  15. Pub. L. 94–455 § 1901(b)(37)(D) · 90 Stat. 1520

    1. Amended · 26 U.S.C. § 6504(6)

      Pub. L. 94–455, § 1901(b)(37)(D), as amended by Pub. L. 95–600, § 703(j)(10)

    2. Struck · 26 U.S.C. § 6504(6)

      Pub. L. 94–455, § 1901(b)(37)(D), as struck out par. (6) which referred to section 1335 for war loss recoveries where the prior benefit rule was elected

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 94–455, § 1901(b)(37)(D), as amended by Pub. L. 95–600, § 703(j)(10), struck out par. (6) which referred to section 1335 for war loss recoveries where the prior benefit rule was elected.

    Enacted provision · exact public law section
    (D) Section 6515 is amended by striking out paragraph 26 USC 6515. (6).

  16. Pub. L. 94–455 title XII § 1203(h)(2) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(7)

    Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out

    Source evidence

    Code amendment note
    Par. (7). Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out.

    Enacted provision · exact public law section
    (2) Section 6504, as amended by this Act, is amended by adding at the end thereof the following new paragraph: “(11) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).”

  17. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(8)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8)

    Source evidence

    Code amendment note
    Par. (8). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  18. Pub. L. 94–455 § 1906(a)(32)(A) · 90 Stat. 1520

    1. Redesignated · 26 U.S.C. § 6504(9)

      Pub. L. 94–455, § 1906(a)(32)(A), (B), redesignated par. (13) as (9)

    2. Redesignated · 26 U.S.C. § 6504(9)

      Pub. L. 94–455, § 1906(a)(32)(A), (B), inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5)

    Source evidence

    Code amendment note
    Par. (9). Pub. L. 94–455, § 1906(a)(32)(A), (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5).

    Enacted provision · exact public law section
    (A) Section 6504 (relating to cross references) is amended 26 USC 6504. by striking out paragraphs (13) and (14) and inserting in lieu thereof: “(13) Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6424 (relating to lubricating oil not used in highway motor vehicles), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, 6424, or 6427, see section 6206.”

  19. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(10)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6)

    Source evidence

    Code amendment note
    Par. (10). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  20. Pub. L. 94–455 title XII § 1203(h)(2) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(11)

    Pub. L. 94–455, §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7)

    Source evidence

    Code amendment note
    Par. (11). Pub. L. 94–455, §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).

    Enacted provision · exact public law section
    (2) Section 6504, as amended by this Act, is amended by adding at the end thereof the following new paragraph: “(11) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).”

  21. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(12)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8)

    Source evidence

    Code amendment note
    Par. (12). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  22. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(13)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (13) as (9)

    Source evidence

    Code amendment note
    Par. (13). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (13) as (9).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  23. Pub. L. 94–455 § 1906(a)(32)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 6504(14)

    Pub. L. 94–455, § 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421

    Source evidence

    Code amendment note
    Par. (14). Pub. L. 94–455, § 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421.

    Enacted provision · exact public law section
    (A) Section 6504 (relating to cross references) is amended 26 USC 6504. by striking out paragraphs (13) and (14) and inserting in lieu thereof: “(13) Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6424 (relating to lubricating oil not used in highway motor vehicles), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, 6424, or 6427, see section 6206.”

  24. Pub. L. 94–455 § 1906(a)(32)(B) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6504(15)

    Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10)

    Source evidence

    Code amendment note
    Par. (15). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10).

    Enacted provision · exact public law section
    (B) Section 6504, as amended by this Act, Is further amended by redesignating paragraphs (2), (3), (4), (5), (9), (19), (11), (12), (13), and (15) as paragraphs (1), (2), (3), (4), (5), (6), (7), (8), (9), and (10), respectively.

  25. Tax Reduction and Simplification Act of 1977

    Pub. L. 95–30 title I § 101(d)(16) · 91 Stat. 126

    Substituted · 26 U.S.C. § 6504(2)

    Pub. L. 95–30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)” for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 95–30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)” for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”.

    Enacted provision · exact public law section
    (16) Paragraph (2) of section 6504 (relating to cross references) is amended to read as follows: “(2) Change of treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5).”

  26. Pub. L. 95–600 § 405(c)(6) · 92 Stat. 2763

    Substituted · 26 U.S.C. § 6504(4)

    Pub. L. 95–600, § 405(c)(6), substituted “principal residence” for “residence”

    Source evidence

    Code amendment note
    Par. (4). Pub. L. 95–600, § 405(c)(6), substituted “principal residence” for “residence”.

    Enacted provision · exact public law section
    (6) Paragraph (4) of section 6504 (relating to cross references) 26 USC 6504. is amended by striking out “residence” and inserting in lieu thereof “principal residence”.

  27. Pub. L. 95–600 § 703(j)(10) · 92 Stat. 2763

    Amended · 26 U.S.C. § 6504(6)

    Pub. L. 95–600, § 703(j)(10), amended directory language of Pub. L. 94–455, § 1901(b)(37)(D). See 1976 Amendment note below

    Source evidence

    Code amendment note
    Par. (6). Pub. L. 95–600, § 703(j)(10), amended directory language of Pub. L. 94–455, § 1901(b)(37)(D). See 1976 Amendment note below.

    Enacted provision · exact public law section
    (10) 26 USC 6504. Amendment relating to section 6504.— Subparagraph (D) of section 1901(b)(37) of the Tax Reform Act of 1976 is amended by striking out “6515” and inserting in lieu thereof “6504”.

  28. Energy Tax Act of 1978

    Pub. L. 95–618 title II § 233(b)(2)(D) · 92 Stat. 3174

    Substituted · 26 U.S.C. § 6504(9)

    Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”

    Source evidence

    Code amendment note
    Par. (9). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.

    Enacted provision · exact public law section
    (b) Repayment of Tax on Lubricating Oil Used in Intercity, Local, or School Buses.— (1) In general.— Subsection (a) of section 6424 (relating to 26 USC 6424. lubricating oil not used in highway motor vehicles) is amended to read as follows: “(a) Payments.— Except as provided in subsection (f), if lubricating oil (other than cutting oils, as defined in section 4092(b), and 26 USC 4092. other than oil which has previously been used) is used— (1) in a qualified business use (as defined in section 6421(d) 26 USC 6421. (2)), or “(2) in a qualified bus (as defined in section 4221(d) (7)), 26 USC 4221. the Secretary shall pay (without interest) to the ultimate purchaser of such lubricating oil an amount equal to 6 cents for each gallon of lubricating oil so used.” (3) Technical and conforming amendments.— (A) The section heading for section 6424 is amended by 26 USC 6424. striking out “NOT USED IN HIGHWAY MOTOR VEHICLES” and inserting in lieu thereof “USED FOR CERTAIN NONTAXABLE PURPOSES”. (B) The table of sections for subchapter B of chapter 65 26 USC 6411. (relating to rules of special application) is amended by striking out “not used In highway motor vehicles” in the item relating to section 6424 and inserting in lieu thereof “used for certain nontaxable purposes”. (C) Paragraph (3) of section 39(a) (relating to certain 26 USC 39. uses of gasoline, special fuels, and lubricating oil) is amended by striking out “otherwise than in a highway motor vehicle” and inserting in lieu thereof “for certain nontaxable purposes”. (D) Sections 6504(9) and 6675(a) are each amended by 26 USC 6504, 6675. striking out “not used in highway motor vehicles” and inserting in lieu thereof “used for certain nontaxable purposes”. (E) Paragraph (3) of section 209(f) of the Highway Revenue 23 USC 120 note. Act of 1956 is amended by striking out “lubricating oil not used in highway motor vehicles” and inserting in lieu thereof “lubricating oil used for certain nontaxable purposes”.

  29. Pub. L. 97–248 title IV § 402(c)(6) · 96 Stat. 324

    Added · 26 U.S.C. § 6504(12)

    Pub. L. 97–248 added par. (12)

    Source evidence

    Code amendment note
    Par. (12). Pub. L. 97–248 added par. (12).

    Enacted provision · exact public law section
    (6) Section 6504 (relating to certain cross references with 26 USC 6504. respect to limitations on assessments) is amended by inserting at the end thereof the following new paragraph: “(12) Assessments of tax attributable to partnership items, see section 6229.”

  30. Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 title V § 515(b)(10) · 96 Stat. 2097

    1. Struck · 26 U.S.C. § 6504(9)

      Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”

    2. Struck · 26 U.S.C. § 6504(9)

      Pub. L. 97–424 struck out “6424,” after “6421,”

    Source evidence

    Code amendment note
    Par. (9). Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”.

    Enacted provision · exact public law section
    (10) 26 USC 6504. Paragraph (9) of section 6504 is amended by striking out “6424 (relating to lubricating oil used for certain nontaxable purposes),” and by striking out “6424,”.

  31. Tax Reform Act of 1986

    Pub. L. 99–514 title I § 104(b)(18) · 100 Stat. 2085

    1. Amended · 26 U.S.C. § 6504(2)

      Pub. L. 99–514 amended par. (2) generally

    2. Substituted · 26 U.S.C. § 6504(2)

      Pub. L. 99–514 substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”

    Source evidence

    Code amendment note
    Par. (2). Pub. L. 99–514 amended par. (2) generally, substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”.

    Enacted provision · exact public law section
    (18) Section 6504.— Paragraph (2) of section 6504 (relating to cross references) is amended to read as follows: “(2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).”

  32. Pub. L. 105–34 title III § 312(d)(13) · 111 Stat. 788

    1. Redesignated · 26 U.S.C. § 6504(4)(12)

      Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively

    2. Struck · 26 U.S.C. § 6504(4)(12)

      Pub. L. 105–34 struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”

    Source evidence

    Code amendment note
    Pars. (4) to (12). Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”

    Enacted provision · exact public law section
    (13) Section 6504 is amended by striking paragraph (4) and by redesignating the succeeding paragraphs accordingly.

  33. <Bipartisan Budget Act of 2015>

    Pub. L. 114–74 title XI § 1101(f)(5) · 129 Stat. 584

    Struck · 26 U.S.C. § 6504(11)

    Pub. L. 114–74 struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see section 6229.”

    Source evidence

    Code amendment note
    Par. (11). Pub. L. 114–74 struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see section 6229.”

    Enacted provision · exact public law section
    (5) Section 6504 of such Code is amended by striking paragraph (11).

    Effective date note
    Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

36 of 39 references resolved to an enrolled provision · 1 partial · 2 unresolved

Editorial Notes

Amendments1956–2015 · 14 rounds

2015

Par. (11). Pub. L. 114–74 struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see section 6229.”

1997

Pars. (4) to (12). Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”

1986

Par. (2). Pub. L. 99–514 amended par. (2) generally, substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”.

1983

Par. (9). Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”.

1982

Par. (12). Pub. L. 97–248 added par. (12).

1978

Par. (4). Pub. L. 95–600, § 405(c)(6), substituted “principal residence” for “residence”.

Par. (6). Pub. L. 95–600, § 703(j)(10), amended directory language of Pub. L. 94–455, § 1901(b)(37)(D). See 1976 Amendment note below.

Par. (9). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.

1977

Par. (2). Pub. L. 95–30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)” for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”.

1976

Par. (1). Pub. L. 94–455, §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.

Par. (2). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1).

Par. (3). Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2).

Par. (4). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3).

Par. (5). Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).

Par. (6). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (10) as (6).

Pub. L. 94–455, § 1901(b)(37)(D), as amended by Pub. L. 95–600, § 703(j)(10), struck out par. (6) which referred to section 1335 for war loss recoveries where the prior benefit rule was elected.

Par. (7). Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out.

Par. (8). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).

Par. (9). Pub. L. 94–455, § 1906(a)(32)(A), (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5).

Par. (10). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6).

Par. (11). Pub. L. 94–455, §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).

Par. (12). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).

Par. (13). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (13) as (9).

Par. (14). Pub. L. 94–455, § 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421.

Par. (15). Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10).

1975

Par. (15). Pub. L. 93–625 substituted reference to section 6601(g) for 6601(h).

1970

Par. (9). Pub. L. 91–614 substituted “fiduciary” for “executor”.

1969

Par. (8). Pub. L. 91–172 struck out par. (8).

1964

Par. (3). Pub. L. 88–272 substituted “with respect to the” for “to take”.

1958

Par. (15). Pub. L. 85–866 added par. (15).

1956

Par. (13). Act. , added par. (13).

Par. (14). Act , added par. (14).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 applicable to sales and exchanges after , with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as a note under section 121 of this title.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to taxable years beginning after , see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.

Effective Date of 1983 Amendment

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 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for applicability of amendment to any partnership taxable year ending after , if partnership, each partner, and each indirect partner requests such application and 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 1978 Amendments

Amendment by Pub. L. 95–618 effective on first day of first calendar month which begins more than 10 days after , see section 233(d) of Pub. L. 95–618, set out as a note under section 34 of this title.

Amendment by section 405(c)(6) of Pub. L. 95–600 applicable to sales and exchanges of residences after , in taxable years ending after such date, see section 405(d) of Pub. L. 95–600, set out as a note under section 1038 of this title.

Amendment by section 703(j)(10) of Pub. L. 95–600 effective , see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title.

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after , see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

Effective Date of 1976 Amendment

Amendment by section 1203(h)(2) of Pub. L. 94–455 applicable to documents prepared after , see section 1203(j) of Pub. L. 94–455, set out as a note under section 7701 of this title.

Amendment by section 1901(b)(31)(D), (36)(C), (37)(D), (39)(B) of Pub. L. 94–455 applicable with respect to taxable years beginning after , see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Amendment by section 1906(a)(32) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after , see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1975 Amendment

Amendment by Pub. L. 93–625 effective , and applicable to amounts outstanding on such date or arising thereafter, see section 7(e) of Pub. L. 93–625, set out as an Effective Date note under section 6621 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614 applicable with respect to decedents dying after , see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

Effective Date of 1969 Amendment

Amendment Pub. L. 91–172 applicable to taxable years beginning after , see section 213(d) of Pub. L. 91–172, set out as an Effective Date note under section 183 of this title.

Effective Date of 1964 Amendment

Amendment by Pub. L. 88–272 effective, except for purposes of section 21 of this title, with respect to taxable years beginning after , see section 131 of Pub. L. 88–272, set out as a note under section 1 of this title.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 effective , see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

Effective Date of 1956 Amendment

Amendment by act , effective , see section 211 of act , set out as a note under section 4041 of this title.

Credits

1954–2015 · 17 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 807
  2. 1956Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91
  3. 1956June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397
  4. 1958Pub. L. 85–866, title I, § 84(b), , 72 Stat. 1664
  5. 1964Pub. L. 88–272, title I, § 112(d)(2), , 78 Stat. 24
  6. 1969Pub. L. 91–172, title II, § 213(c)(3), , 83 Stat. 572
  7. 1970Pub. L. 91–614, title I, § 101(d)(2), , 84 Stat. 1837
  8. 1975Pub. L. 93–625, § 7(d)(4), , 88 Stat. 2115
  9. 1976Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), , 90 Stat. 1694, 1800, 1802, 1803, 1829
  10. 1977Pub. L. 95–30, title I, § 101(d)(16), , 91 Stat. 134
  11. 1978Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), , 92 Stat. 2871, 2942
  12. 1978Pub. L. 95–618, title II, § 233(b)(2)(D), , 92 Stat. 3191
  13. 1982Pub. L. 97–248, title IV, § 402(c)(6), , 96 Stat. 667
  14. 1983Pub. L. 97–424, title V, § 515(b)(10), , 96 Stat. 2182
  15. 1986Pub. L. 99–514, title I, § 104(b)(18), , 100 Stat. 2106
  16. 1997Pub. L. 105–34, title III, § 312(d)(13), , 111 Stat. 840
  17. 2015Pub. L. 114–74, title XI, § 1101(f)(5), , 129 Stat. 638.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397; Pub. L. 85–866, title I, § 84(b), , 72 Stat. 1664; Pub. L. 88–272, title I, § 112(d)(2), , 78 Stat. 24; Pub. L. 91–172, title II, § 213(c)(3), , 83 Stat. 572; Pub. L. 91–614, title I, § 101(d)(2), , 84 Stat. 1837; Pub. L. 93–625, § 7(d)(4), , 88 Stat. 2115; Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), , 90 Stat. 1694, 1800, 1802, 1803, 1829; Pub. L. 95–30, title I, § 101(d)(16), , 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), , 92 Stat. 2871, 2942; Pub. L. 95–618, title II, § 233(b)(2)(D), , 92 Stat. 3191; Pub. L. 97–248, title IV, § 402(c)(6), , 96 Stat. 667; Pub. L. 97–424, title V, § 515(b)(10), , 96 Stat. 2182; Pub. L. 99–514, title I, § 104(b)(18), , 100 Stat. 2106; Pub. L. 105–34, title III, § 312(d)(13), , 111 Stat. 840; Pub. L. 114–74, title XI, § 1101(f)(5), , 129 Stat. 638.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6504