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119th Congress

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119th Congress

Title 26 — Internal Revenue Code

Chapter 67 — Interest

§ 6611. Interest on overpayments

Statutory text

(a)

Rate

Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the overpayment rate established under section 6621.

(b)

Period

Such interest shall be allowed and paid as follows:

(1)

Credits

In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken.

(2)

Refunds

In the case of a refund, from the date of the overpayment to a date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon.

(3)

Late returns

Notwithstanding paragraph (1) or (2) in the case of a return of tax which is filed after the last date prescribed for filing such return (determined with regard to extensions), no interest shall be allowed or paid for any day before the date on which the return is filed.

[(c) Repealed. Pub. L. 85–866, title I, § 83(c), , 72 Stat. 1664]

(d)

Advance payment of tax, payment of estimated tax, and credit for income tax withholding

The provisions of section 6513 (except the provisions of subsection (c) thereof, applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a).

(e)

Disallowance of interest on certain overpayments

(1)

Refunds within 45 days after return is filed

If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.

(2)

Refunds after claim for credit or refund

If—

(A)

the taxpayer files a claim for a credit or refund for any overpayment of tax imposed by this title, and

(B)

such overpayment is refunded within 45 days after such claim is filed,

no interest shall be allowed on such overpayment from the date the claim is filed until the day the refund is made.

(3)

IRS initiated adjustments

If an adjustment initiated by the Secretary, results in a refund or credit of an overpayment, interest on such overpayment shall be computed by subtracting 45 days from the number of days interest would otherwise be allowed with respect to such overpayment.

(4)

Certain withholding taxes

In the case of any overpayment resulting from tax deducted and withheld under chapter 3 or 4, paragraphs (1), (2), and (3) shall be applied by substituting “180 days” for “45 days” each place it appears.

(f)

Refund of income tax caused by carryback or adjustment for certain unused deductions

(1)

Net operating loss or capital loss carryback

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of a net operating loss or net capital loss, such overpayment shall be deemed not to have been made prior to the filing date for the taxable year in which such net operating loss or net capital loss arises.

(2)

Foreign tax credit carrybacks

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.

(3)

Certain credit carrybacks

(A)

In general

For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.

(B)

Credit carryback defined

For purposes of this paragraph, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).

(4)

Special rules for paragraphs (1), (2), and (3)

(A)

Filing date

For purposes of this subsection, the term “filing date” means the last date prescribed for filing the return of tax imposed by subtitle A for the taxable year (determined without regard to extensions).

(B)

Coordination with subsection (e)

(i)

In general

For purposes of subsection (e)—

(I)

any overpayment described in paragraph (1), (2), or (3) shall be treated as an overpayment for the loss year,

(II)

such subsection shall be applied with respect to such overpayment by treating the return for the loss year as not filed before claim for such overpayment is filed.

(ii)

Loss year

For purposes of this subparagraph, the term “loss year” means—

(I)

in the case of a carryback of a net operating loss or net capital loss, the taxable year in which such loss arises,

(II)

in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and

(III)

in the case of a credit carryback (as defined in paragraph (3)(B)), the taxable year in which such credit carryback arises (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, a capital loss carryback, or other credit carryback from a subsequent taxable year, such subsequent taxable year).

(C)

Application of subparagraph (B) where section 6411(a) claim filed

For purposes of subparagraph (B)(i)(II), if a taxpayer—

(i)

files a claim for refund of any overpayment described in paragraph (1), (2), or (3) with respect to the taxable year to which a loss or credit is carried back, and

(ii)

subsequently files an application under section 6411(a) with respect to such overpayment,

then the claim for overpayment shall be treated as having been filed on the date the application under section 6411(a) was filed.

(g)

No interest until return in processible form

(1)

For purposes of subsections (b)(3) and (e), a return shall not be treated as filed until it is filed in processible form.

(2)

For purposes of paragraph (1), a return is in a processible form if—

(A)

such return is filed on a permitted form, and

(B)

such return contains—

(i)

the taxpayer’s name, address, and identifying number and the required signature, and

(ii)

sufficient required information (whether on the return or on required attachments) to permit the mathematical verification of tax liability shown on the return.

(h)

Prohibition of administrative review

For prohibition of administrative review, see section 6406.

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. 819 · 68A Stat. 819

    Enacted · 26 U.S.C. § 6611

    Aug. 16, 1954, ch. 736, 68A Stat. 819

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 819

  2. Technical Amendments Act of 1958

    Pub. L. 85–866 § 83(b) · 72 Stat. 1606

    Struck · 26 U.S.C. § 6611(b)(1)

    Pub. L. 85–866, § 83(b), struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 85–866, § 83(b), struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”.

    Enacted provision · exact public law section
    (b) Interest on Overpayments Credited Against Underpayment.— Paragraph (1) of section 6611 (b) of the Internal Revenue Code of 1954 (relating to period for computation of interest on overpayments credited against other taxes), and paragraph (1) of section 26 USC 6611. 3771 (b) of the Internal Revenue Code of 1939, are each amended to read as follows: “(1) Credits.— In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken.”

  3. Technical Amendments Act of 1958

    Pub. L. 85–866 § 83(c) · 72 Stat. 1606

    Repealed · 26 U.S.C. § 6611(c)

    Pub. L. 85–866, § 83(c), repealed subsec. (c) which defined “additional assessment”

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 85–866, § 83(c), repealed subsec. (c) which defined “additional assessment”.

    Enacted provision · exact public law section
    (c) Technical Amendment.— Subsection (c) of section 6611 (relating to interest on overpayments) is hereby repealed.

  4. Technical Amendments Act of 1958

    Pub. L. 85–866 § 42(b) · 72 Stat. 1606

    1. Added · 26 U.S.C. § 6611(g); 26 U.S.C. § 6611(h)

      Pub. L. 85–866, § 42(b), added subsec. (g)

    2. Redesignated · 26 U.S.C. § 6611(g); 26 U.S.C. § 6611(h)

      Pub. L. 85–866, § 42(b), redesignated former subsec. (g) as (h)

    Source evidence

    Code amendment note
    Subsecs. (g), (h). Pub. L. 85–866, § 42(b), added subsec. (g) and redesignated former subsec. (g) as (h).

    Enacted provision · exact public law section
    (b) Interest on Overpayments.— Section 6611 (relating to interest on overpayments) is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: “(g) Refund of Income Tax Caused by Carryback of Foreign Taxes.— For purposes of subsection (a), if any overpayment of tax results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been paid or accrued prior to the close of the taxable year under this subtitle in which such taxes were in fact paid or accrued.”.

  5. Revenue Act of 1962

    Pub. L. 87–834 § 2(e)(4) · 76 Stat. 960

    1. Amended · 26 U.S.C. § 6611(f)

      Pub. L. 87–834 designated existing provisions as par. (1)

    2. Added · 26 U.S.C. § 6611(f)

      Pub. L. 87–834 added par. (2)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 87–834 designated existing provisions as par. (1) and added par. (2).

    Enacted provision · exact public law section
    (4) Interest on overpayments.— Section 6611(f) (relating to interest on overpayments) is amended to read as follows: “(f) Refund of Income Tax Caused by Carryback.— “(1) Net operating loss carryback.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of a net operating loss, such overpayment shall be deemed not to have been made prior to the close of the taxable year in which such net operating loss arises. “(2) Investment credit carryback.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from an investment credit carryback, such overpayment, shall be deemed not to have been made prior to the close of the taxable year in which such investment credit carryback arises.”

  6. Pub. L. 88–571 § 3(e) · 78 Stat. 857

    1. Added · 26 U.S.C. § 6611(f)

      Pub. L. 88–571 added par. (3)

    2. Inserted · 26 U.S.C. § 6611(f)

      Pub. L. 88–571 inserted “or adjustment for certain unused deductions” in heading

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 88–571 added par. (3) and inserted “or adjustment for certain unused deductions” in heading.

    Enacted provision · exact public law section
    (e) Section 6611(f) of such Code (relating to interest on refunds of income tax caused by carryback) is amended— (1) by striking out the heading and inserting in lieu thereof the following: “(f) Refund of Income Tax Caused by Carryback or Adjustment for Certain Unused Deductions.—and (2) by adding at the end thereof the following new paragraph: “(3) Adjustment for certain unused deductions of life insurance companies.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A arises by operation of section 815(d)(5) (relating to reduction of policyholders surplus Ante, p. 857. account of lire insurance companies for certain unused deductions), such overpayment shall be deemed not to have been made prior to the close of the last taxable year to which the loss described in section 815(d)(5)(A) is carried under section 812(b)(2).” 73 stat. 127. 26 USC 812.

  7. Pub. L. 89–721 § 1(a) · 80 Stat. 1150

    Inserted · 26 U.S.C. § 6611(e)

    Pub. L. 89–721 inserted “or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed” after “(determined without regard to any extension of time for filing the return)” and changed heading to reflect amendment

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 89–721 inserted “or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed” after “(determined without regard to any extension of time for filing the return)” and changed heading to reflect amendment.

  8. Pub. L. 90–225 § 2(f) · 81 Stat. 730

    Inserted · 26 U.S.C. § 6611(f)(2)

    Pub. L. 90–225 inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year” after “such investment credit carryback arises”

    Source evidence

    Code amendment note
    Subsec. (f)(2). Pub. L. 90–225 inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year” after “such investment credit carryback arises”.

    Enacted provision · exact public law section
    (f) Section 6611(f)(2) of such Code (relating to interest on overpayments) is amended by inserting before the period at the end thereof the following: “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall lie deemed not to have been made prior to the close of such subsequent taxable year”.

  9. Tax Reform Act of 1969

    Pub. L. 91–172 § 512(e)(4)(A) · 83 Stat. 487

    1. Substituted · 26 U.S.C. § 6611(f)(1)

      Pub. L. 91–172, § 512(e)(4)(A), (B), substituted “loss or capital loss carryback” for “loss carryback” wherever appearing in text

    2. Substituted · 26 U.S.C. § 6611(f)(1)

      Pub. L. 91–172, § 512(e)(4)(A), (B), substituted “net operating loss or net capital loss” for “net operating loss” wherever appearing in text

    Source evidence

    Code amendment note
    Subsec. (f)(1). Pub. L. 91–172, § 512(e)(4)(A), (B), substituted “loss or capital loss carryback” for “loss carryback” in heading, and “net operating loss or net capital loss” for “net operating loss” wherever appearing in text.

    Enacted provision · exact public law section
    (A) by striking out “loss carryback” in the heading of paragraph (1) and inserting in lieu thereof “loss or capital loss carryback”,

  10. Tax Reform Act of 1969

    Pub. L. 91–172 § 512(e)(4)(C) · 83 Stat. 487

    Substituted · 26 U.S.C. § 6611(f)(2)

    Pub. L. 91–172, § 512(e)(4)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”

    Source evidence

    Code amendment note
    Subsec. (f)(2). Pub. L. 91–172, § 512(e)(4)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”.

    Enacted provision · exact public law section
    (C) by striking out “loss carryback” in paragraph (2) and inserting in lieu thereof “loss carryback or a capital loss carryback”.

  11. Revenue Act of 1971

    Pub. L. 92–178 title VI § 601(d)(4) · 85 Stat. 494

    Added · 26 U.S.C. § 6611(f)(4)

    Pub. L. 92–178 added par. (4)

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 92–178 added par. (4).

    Enacted provision · exact public law section
    (4) Interest on overpayments— Section 6611(f) (relating to refund of income tax caused by carryback or adjustment for certain unused deductions) is amended by adding at the end thereof the following new paragraph: “(4) Work incentive program credit carryback.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a work incentive program credit carryback, such overpayment shall be deemed not to have been made prior to the close of the taxable year in which such work incentive pro-gram credit carryback arises, or, with respect to any portion of a work incentive program credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year.”

  12. Interest Equalization Tax Extension Act of 1973

    Pub. L. 93–17 § 3(i)(2) · 87 Stat. 12

    1. Added · 26 U.S.C. § 6611(h); 26 U.S.C. § 6611(i)

      Pub. L. 93–17 added subsec. (h)

    2. Redesignated · 26 U.S.C. § 6611(h); 26 U.S.C. § 6611(i)

      Pub. L. 93–17 redesignated former subsec. (h) as (i)

    Source evidence

    Code amendment note
    Subsecs. (h), (i). Pub. L. 93–17 added subsec. (h) and redesignated former subsec. (h) as (i).

    Enacted provision · exact public law section
    (2) Grace period for prompt refunds.— Section 6611 (relating to 68A Stat. 819; 72 Stat. 1640. interest on overpayments) is amended by redesignating subsection (h) as (i), and by inserting after subsection (g) the following new subsection: “(h) Refund Within 45 Days After Filing Claim for Refund of Interest Equalization Tax Paid on Securities Sold to Foreigners.— No interest shall be allowed under subsection (a) on any overpayment of the tax imposed by section 4911, arising by reason of 78 Stat. 809. Supra. section 4919(a), if the overpayment is refunded within 45 days after the filing of a claim for refund for that overpayment of tax with respect to a prior quarter.”

  13. Pub. L. 93–625 § 7(a)(2)(C) · 88 Stat. 2108

    Substituted · 26 U.S.C. § 6611(a)

    Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.

    Enacted provision · exact public law section
    (C) section 6611(a) (relating to interest on overpayments), 26 USC 6332.

  14. Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520

    Struck · 26 U.S.C. § 6611(b)

    Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”

    Source evidence

    Code amendment note
    Subsec. (b). 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”.

  15. Pub. L. 94–455 § 2107(g)(2)(D) · 90 Stat. 1520

    Inserted · 26 U.S.C. § 6611(f)(4)

    Pub. L. 94–455, § 2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 94–455, § 2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”.

    Enacted provision · exact public law section
    (D) Section 6611(f)(4).

  16. Pub. L. 94–455 § 1904(b)(10)(A)(iv) · 90 Stat. 1520

    Redesignated · 26 U.S.C. § 6611(h); 26 U.S.C. § 6611(i)

    Pub. L. 94–455, § 1904(b)(10)(A)(iv), redesignated subsec. (i) as (h). Former subsec. (h), which related to a refund within 45 days after filing claim for refund of interest equalization tax paid on securities sold to foreigners, was struck out

    Source evidence

    Code amendment note
    Subsecs. (h), (i). Pub. L. 94–455, § 1904(b)(10)(A)(iv), redesignated subsec. (i) as (h). Former subsec. (h), which related to a refund within 45 days after filing claim for refund of interest equalization tax paid on securities sold to foreigners, was struck out.

    Enacted provision · exact public law section
    (iv) Section 6611 (relating to interest on overpayments) 26 USC 6611. is amended by striking out subsection (h) (relating to over-payments of interest equalization tax) and by redesignating subsection (i) as subsection (h).

  17. Tax Reduction and Simplification Act of 1977

    Pub. L. 95–30 title II § 202(d)(4)(D) · 91 Stat. 126

    Added · 26 U.S.C. § 6611(f)(5)

    Pub. L. 95–30 added par. (5)

    Source evidence

    Code amendment note
    Subsec. (f)(5). Pub. L. 95–30 added par. (5).

    Enacted provision · exact public law section
    (D) Interest on overpayments.— Section 6611(f) (relating to refund of income tax caused by carryback or adjustment for certain unused deductions) is amended by adding at the end thereof the following new paragraph: “(5) New employee credit carryback.— -For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a new employee credit carryback, such overpayment shall be deemed not to have been made before the close of the taxable year in which such new employee credit carryback arises, or, with respect to any portion of a new employee credit carryback from a taxable year attributable to a net operating loss carryback, an investment credit carryback, a work incentive program credit carryback, or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the close of such subsequent taxable year.”

  18. Pub. L. 95–628 § 8(c)(3)(A) · 92 Stat. 3627

    1. Substituted · 26 U.S.C. § 6611(f)(2)

      Pub. L. 95–628, § 8(c)(3)(A), substituted in heading “Certain credit carrybacks” for “Investment credit carryback”

    2. Inserted · 26 U.S.C. § 6611(f)(2)

      Pub. L. 95–628, § 8(c)(3)(A), designated existing provision as subpar. (A), and in subpar. (A) as so designated inserted heading “In general” and extended the application of provision to credit carrybacks, previously limited to investment credit carrybacks, included other credit carrybacks

    3. Added · 26 U.S.C. § 6611(f)(2)

      Pub. L. 95–628, § 8(c)(3)(A), added subpar. (B)

    Source evidence

    Code amendment note
    Subsec. (f)(2). Pub. L. 95–628, § 8(c)(3)(A), substituted in heading “Certain credit carrybacks” for “Investment credit carryback”, designated existing provision as subpar. (A), and in subpar. (A) as so designated inserted heading “In general” and extended the application of provision to credit carrybacks, previously limited to investment credit carrybacks, included other credit carrybacks, and added subpar. (B).

    Enacted provision · exact public law section
    (A) Paragraph (3) of section 6611(f) (relating to investment credit carryback) is amended to read as follows: “(2) Certain credit carrybacks.— “(A) In general.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the close of the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the close of such subsequent taxable year. “(B) Credit carryback defined.— For purposes of this paragraph, the term ‘credit carryback’ has the meaning given such term by section 6511(d)(4)(C).”

  19. Pub. L. 95–628 § 8(c)(3)(B) · 92 Stat. 3627

    Struck · 26 U.S.C. § 6611(f)(4); 26 U.S.C. § 6611(f)(5)

    Pub. L. 95–628, § 8(c)(3)(B), struck out pars. (4) and (5) which provided for work incentive program credit carrybacks and new employee credit carrybacks, respectively

    Source evidence

    Code amendment note
    Subsec. (f)(4), (5). Pub. L. 95–628, § 8(c)(3)(B), struck out pars. (4) and (5) which provided for work incentive program credit carrybacks and new employee credit carrybacks, respectively.

    Enacted provision · exact public law section
    (B) Subsection (f) of section 6611 is amended by striking out paragraphs (4) and (5).

  20. Pub. L. 96–223 title I § 101(h) · 94 Stat. 229

    1. Added · 26 U.S.C. § 6611(h); 26 U.S.C. § 6611(i)

      Pub. L. 96–223 added subsec. (h)

    2. Redesignated · 26 U.S.C. § 6611(h); 26 U.S.C. § 6611(i)

      Pub. L. 96–223 redesignated former subsec. (h) as (i)

    Source evidence

    Code amendment note
    Subsecs. (h), (i). Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i).

    Enacted provision · exact public law section
    (h) Interest on Overpayments.— Section 6611 (relating to interest 26 USC 6611. on overpayment) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: “(h) Special Rule for Windfall Profit Tax.— “(1) In general.— If any overpayment of tax imposed by section 4986 is refunded within 45 days after— “(A) the last date (determined without regard to any extension of time for filing the return) prescribed for filing the return of the tax imposed by section 4986 for the taxable period with respect to which the overpayment was made, or “(B) if such return is filed after such last date, the date on which the return is filed, no interest shall be allowed under subsection (a) on such overpayment. “(2) Special rule where no return is required.— In the case of any oil for which no return of the tax imposed by section 4986 is required, the return referred to in paragraph (1) shall be the return of the tax imposed by subtitle A for the taxable year of the producer in which the removal year (with respect to which the overpayment was made) ends. For purposes of the preceding sentence, the term ‘removal year’ means the calendar year in which the oil is removed from the premises.”

  21. Pub. L. 97–248 § 346(a) · 96 Stat. 324

    Added · 26 U.S.C. § 6611(b)(3)

    Pub. L. 97–248, § 346(a), added par. (3)

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 97–248, § 346(a), added par. (3).

    Enacted provision · exact public law section
    (a) Interest With Respect to Delinquent Returns.— Section 6611(b) (relating to period for which interest on refunds is paid) is 26 USC 6611. amended by adding at the end thereof the following new paragraph: “(3) Late returns.— Notwithstanding paragraph (1) or (2) in the case of a return of tax which is filed after the last date prescribed for filing such return (determined with regard to extensions), no interest shall be allowed or paid for any day before the date on which the return is filed.”

  22. Pub. L. 97–248 § 346(c)(1)(A) · 96 Stat. 324

    Substituted · 26 U.S.C. § 6611(f)(1)

    Pub. L. 97–248, § 346(c)(1)(A), substituted “the filing date for the taxable year” for “the close of the taxable year”

    Source evidence

    Code amendment note
    Subsec. (f)(1). Pub. L. 97–248, § 346(c)(1)(A), substituted “the filing date for the taxable year” for “the close of the taxable year”.

    Enacted provision · exact public law section
    (A) Paragraph (1) of section 6611(f) (relating to refund of 26 USC 6611. income tax caused by carryback or adjustment for unused deductions) is amended by striking out “the close of the taxable year” and inserting in lieu thereof “the filing date for the taxable year”.

  23. Pub. L. 97–248 § 346(c)(1)(B) · 96 Stat. 324

    Substituted · 26 U.S.C. § 6611(f)(2)(A)

    Pub. L. 97–248, § 346(c)(1)(B), substituted “the filing date for” for “the close of” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (f)(2)(A). Pub. L. 97–248, § 346(c)(1)(B), substituted “the filing date for” for “the close of” wherever appearing.

    Enacted provision · exact public law section
    (B) Subparagraph (A) of section 6611(0(2) is amended by striking out “the close of” each place it appears and inserting in lieu thereof “the filing date for”.

  24. Pub. L. 97–248 § 346(c)(1)(C) · 96 Stat. 324

    1. Added · 26 U.S.C. § 6611(f)(3); 26 U.S.C. § 6611(f)(4)

      Pub. L. 97–248, § 346(c)(1)(C), added par. (3)

    2. Redesignated · 26 U.S.C. § 6611(f)(3); 26 U.S.C. § 6611(f)(4)

      Pub. L. 97–248, § 346(c)(1)(C), redesignated former par. (3) as (4)

    Source evidence

    Code amendment note
    Subsec. (f)(3), (4). Pub. L. 97–248, § 346(c)(1)(C), added par. (3) and redesignated former par. (3) as (4).

    Enacted provision · exact public law section
    (C) Subsection (D of section 6611 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:

  25. Pub. L. 97–248 § 346(c)(1)(D) · 96 Stat. 324

    Substituted · 26 U.S.C. § 6611(g)

    Pub. L. 97–248, § 346(c)(1)(D), substituted “the filing date (as defined in subsection (f)(3)) for the taxable year” for “the close of the taxable year”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 97–248, § 346(c)(1)(D), substituted “the filing date (as defined in subsection (f)(3)) for the taxable year” for “the close of the taxable year”.

    Enacted provision · exact public law section
    (D) Subsection (g) of section 6611 is amended by striking out “the close of the taxable year” and inserting in lieu thereof “the filing date (as defined in subsection (f)(3)) for the taxable year”.

  26. Pub. L. 97–248 § 346(b) · 96 Stat. 324

    1. Added · 26 U.S.C. § 6611(i); 26 U.S.C. § 6611(j)

      Pub. L. 97–248, § 346(b), added subsec. (i)

    2. Redesignated · 26 U.S.C. § 6611(i); 26 U.S.C. § 6611(j)

      Pub. L. 97–248, § 346(b), redesignated former subsec. (i) as (j)

    Source evidence

    Code amendment note
    Subsecs. (i), (j). Pub. L. 97–248, § 346(b), added subsec. (i) and redesignated former subsec. (i) as (j).

    Enacted provision · exact public law section
    (b) No Interest if Return Not in Processible Form.— Section 6611 (relating to interest on overpayments) is amended by redesignating subsection (i) as subsection (j) and by adding after subsection (h) the following new subsection: “(i) No Interest Until Return in Processible Form.— “(1) For purposes of subsections (b)(3), (e), and (h), a return shall not be treated as filed until it is filed in processible form. “(2) For purposes of paragraph (1), a return is in a processible form if— “(A) such return is filed on a permitted form, and “(B) such return contains— “(i) the taxpayer’s name, address, and identifying number and the required signature, and “(ii) sufficient required information (whether on the return or on required attachments) to permit the mathematical verification of tax liability shown on the return.”

  27. Tax Reform Act of 1984

    Pub. L. 98–369 § 714(n)(2)(A) · 98 Stat. 494

    Added · 26 U.S.C. § 6611(f)(3)(C)

    Pub. L. 98–369, § 714(n)(2)(A), added subpar. (C)

    Source evidence

    Code amendment note
    Subsec. (f)(3)(C). Pub. L. 98–369, § 714(n)(2)(A), added subpar. (C).

    Enacted provision · exact public law section
    (A) Paragraph (3) of section 6611(f) (relating to refund of tax caused by carryback, etc.) is amended by adding at the end thereof the following new subparagraph: “(C) Application of subparagraph (b) where section 6411(a) claim filed.— For purposes of subparagraph (B)(i)(II), if a taxpayer— “(i) files a claim for refund of any overpayment described in paragraph (1) or (2) with respect to the taxable year to which a loss or credit is carried back, and “(ii) subsequently files an application under section 6411(a) with respect to such overpayment, then the claim for overpayment shall be treated as having been filed on the date the application under section 6411(a) was filed.”

  28. Tax Reform Act of 1984

    Pub. L. 98–369 § 211(b)(27) · 98 Stat. 494

    Struck · 26 U.S.C. § 6611(f)(4)

    Pub. L. 98–369, § 211(b)(27), struck out par. (4) which provided that for purposes of subsection (a), if any overpayment of tax imposed by subtitle A arose by operation of section 815(d)(5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), such overpayment would be deemed not to have been made prior to the close of the last taxable year to which the loss described in section 815(d)(5)(A) was carried under section 812(b)(2)

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 98–369, § 211(b)(27), struck out par. (4) which provided that for purposes of subsection (a), if any overpayment of tax imposed by subtitle A arose by operation of section 815(d)(5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), such overpayment would be deemed not to have been made prior to the close of the last taxable year to which the loss described in section 815(d)(5)(A) was carried under section 812(b)(2).

    Enacted provision · exact public law section
    (27) Subsection (f) of section 6611 (relating to interest on 26 USC 6611. overpayments) is amended by striking out paragraph (4).

  29. Tax Reform Act of 1986

    Pub. L. 99–514 title XV § 1511(c)(13) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 6611(a)

    Pub. L. 99–514 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 99–514 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.

    Enacted provision · exact public law section
    (13) Subsection (a) of section 6611 is amended by striking out “an annual rate established under section 6621” and inserting in lieu thereof “the overpayment rate established under section 6621”.

  30. Omnibus Trade and Competitiveness Act of 1988

    Pub. L. 100–418 title I § 1941(b)(2)(L) · 102 Stat. 1107

    1. Redesignated · 26 U.S.C. § 6611(h)(j)

      Pub. L. 100–418 redesignated subsecs. (i) and (j) as (h) and (i), respectively

    2. Struck · 26 U.S.C. § 6611(h)(j)

      Pub. L. 100–418 struck out former subsec. (h) which related to special rule for windfall profit tax

    Source evidence

    Code amendment note
    Subsecs. (h) to (j). Pub. L. 100–418 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which related to special rule for windfall profit tax.

    Enacted provision · exact public law section
    (L) Section 6611 of such Code is amended by striking subsection (h) and redesignating subsections (i) and (j) as subsections (h) and (i), respectively.

  31. Revenue Reconciliation Act of 1993

    Pub. L. 103–66 title XIII § 13271(a) · 107 Stat. 312

    Amended · 26 U.S.C. § 6611(e)

    Pub. L. 103–66 amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any overpayment of tax imposed by subtitle A is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.”

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 103–66 amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any overpayment of tax imposed by subtitle A is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.”

    Enacted provision · exact public law section
    (a) General Rule.— Subsection (e) of section 6611 is amended to read as follows: “(e) Disallowance of Interest on Certain Overpayments.— “(1) Refunds within 45 days after return is filed.— If any overpayment of tax imposed by this title is refunded within 45 days after the last day prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in the case of a return filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment. “(2) Refunds after claim for credit or refund.— If— “(A) the taxpayer files a claim for a credit or refund for any overpayment of tax imposed by this title, and “(B) such overpayment is refunded within 45 days after such claim is filed, no interest shall be allowed on such overpayment from the date the claim is filed until the day the refund is made. “(3) IRS initiated adjustments.— If an adjustment initiated by the Secretary, results in a refund or credit of an overpayment, interest on such overpayment shall be computed by subtracting 45 days from the number of days interest would otherwise be allowed with respect to such overpayment.”

  32. Pub. L. 105–34 § 1055(b)(1) · 111 Stat. 788

    1. Added · 26 U.S.C. § 6611(f)(2); 26 U.S.C. § 6611(f)(3)

      Pub. L. 105–34, § 1055(b)(1), added par. (2)

    2. Redesignated · 26 U.S.C. § 6611(f)(2); 26 U.S.C. § 6611(f)(3)

      Pub. L. 105–34, § 1055(b)(1), redesignated former par. (2) as (3). Former par. (3) redesignated (4)

    Source evidence

    Code amendment note
    Subsec. (f)(2), (3). Pub. L. 105–34, § 1055(b)(1), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).

    Enacted provision · exact public law section
    (1) In general.— Subsection (f) of section 6611 is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: “(2) Foreign tax credit carrybacks.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.”.

  33. Pub. L. 105–34 § 1055(b)(1) · 111 Stat. 788

    1. Redesignated · 26 U.S.C. § 6611(f)(4)

      Pub. L. 105–34, § 1055(b)(1), (2)(A)(i), redesignated par. (3) as (4)

    2. Substituted · 26 U.S.C. § 6611(f)(4)

      Pub. L. 105–34, § 1055(b)(1), (2)(A)(i), substituted “paragraphs (1), (2), and (3)” for “paragraphs (1) and (2)” in heading

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 105–34, § 1055(b)(1), (2)(A)(i), redesignated par. (3) as (4) and substituted “paragraphs (1), (2), and (3)” for “paragraphs (1) and (2)” in heading.

    Enacted provision · exact public law section
    (1) In general.— Subsection (f) of section 6611 is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: “(2) Foreign tax credit carrybacks.— For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such taxes were in fact paid or accrued, or, with respect to any portion of such credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year.”.

  34. Pub. L. 105–34 § 1055(b)(2)(A) · 111 Stat. 788

    Substituted · 26 U.S.C. § 6611(f)(4)(B)(i)(I)

    Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”

    Source evidence

    Code amendment note
    Subsec. (f)(4)(B)(i)(I). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

    Enacted provision · exact public law section
    (A) Paragraph (4) of section 6611(f) (as so redesignated) is amended— (i) by striking “paragraphs (1) and (2)” and inserting “PARAGRAPHS (1), (2), AND (3)”, and (ii) by striking “paragraph (1) or (2)” each place it appears and inserting “paragraph (1), (2), or (3)”.

  35. Pub. L. 105–34 § 1055(b)(2)(B) · 111 Stat. 788

    Redesignated · 26 U.S.C. § 6611(f)(4)(B)(ii)(II)

    Pub. L. 105–34, § 1055(b)(2)(B), added subcl. (II). Former subcl. (II) redesignated (III)

    Source evidence

    Code amendment note
    Subsec. (f)(4)(B)(ii)(II). Pub. L. 105–34, § 1055(b)(2)(B), added subcl. (II). Former subcl. (II) redesignated (III).

    Enacted provision · exact public law section
    (B) Clause (ii) of section 6611(f)(4)(B) (as so redesignated) is amended by striking “and” at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause: “(II) in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and”.

  36. Pub. L. 105–34 § 1055(b)(2)(B) · 111 Stat. 788

    1. Redesignated · 26 U.S.C. § 6611(f)(4)(B)(ii)(III)

      Pub. L. 105–34, § 1055(b)(2)(B), (C), redesignated subcl. (II) as (III)

    2. Inserted · 26 U.S.C. § 6611(f)(4)(B)(ii)(III)

      Pub. L. 105–34, § 1055(b)(2)(B), (C), inserted “(as defined in paragraph (3)(B))” after “case of a credit carryback”

    Source evidence

    Code amendment note
    Subsec. (f)(4)(B)(ii)(III). Pub. L. 105–34, § 1055(b)(2)(B), (C), redesignated subcl. (II) as (III) and inserted “(as defined in paragraph (3)(B))” after “case of a credit carryback”.

    Enacted provision · exact public law section
    (B) Clause (ii) of section 6611(f)(4)(B) (as so redesignated) is amended by striking “and” at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause: “(II) in the case of a carryback of taxes paid or accrued to foreign countries or possessions of the United States, the taxable year in which such taxes were in fact paid or accrued (or, with respect to any portion of such carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, such subsequent taxable year), and”.

  37. Pub. L. 105–34 § 1055(b)(2)(A) · 111 Stat. 788

    Substituted · 26 U.S.C. § 6611(f)(4)(C)(i)

    Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”

    Source evidence

    Code amendment note
    Subsec. (f)(4)(C)(i). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

    Enacted provision · exact public law section
    (A) Paragraph (4) of section 6611(f) (as so redesignated) is amended— (i) by striking “paragraphs (1) and (2)” and inserting “PARAGRAPHS (1), (2), AND (3)”, and (ii) by striking “paragraph (1) or (2)” each place it appears and inserting “paragraph (1), (2), or (3)”.

  38. Pub. L. 105–34 § 1055(b)(2)(D) · 111 Stat. 788

    1. Redesignated · 26 U.S.C. § 6611(g)(i)

      Pub. L. 105–34, § 1055(b)(2)(D), redesignated subsecs. (h) and (i) as (g) and (h), respectively

    2. Struck · 26 U.S.C. § 6611(g)(i)

      Pub. L. 105–34, § 1055(b)(2)(D), struck out former subsec. (g) which read as follows:

    Source evidence

    Code amendment note
    Subsecs. (g) to (i). Pub. L. 105–34, § 1055(b)(2)(D), redesignated subsecs. (h) and (i) as (g) and (h), respectively, and struck out former subsec. (g) which read as follows:

    “(g) Refund of Income Tax Caused by Carryback of Foreign Taxes.—For purposes of subsection (a), if any overpayment of tax results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been paid or accrued prior to the filing date (as defined in subsection (f)(3)) for the taxable year under this subtitle in which such taxes were in fact paid or accrued.”

    Enacted provision · exact public law section
    (D) Section 6611 is amended by striking subsection (g) and by redesignating subsections (h) and (i) as subsections (g) and (h), respectively.

  39. Internal Revenue Service Restructuring and Reform Act of 1998

    Pub. L. 105–206 title VI § 6010 · 112 Stat. 685

    Substituted · 26 U.S.C. § 6611(g)(1)

    Pub. L. 105–206 substituted “and (e)” for “(e), and (h)”

    Source evidence

    Code amendment note
    Subsec. (g)(1). Pub. L. 105–206 substituted “and (e)” for “(e), and (h)”.

    Enacted provision · exact public law section
    SEC. 6010. AMENDMENTS RELATED TO TITLE X OF 1997 ACT. (a) Amendments Related to Section 1001 of 1997 Act.— (1) Paragraph (2) of section 1259(b) of the 1986 Code is amended— (A) by striking “debt” each place it appears in clauses (i), (ii), and (iii) of subparagraph (A) and inserting “position”; (B) by striking “and” at the end of subparagraph (A); and (C) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: “(B) any hedge with respect to a position described in subparagraph (A), and”. (2) Section 1259(d)(1) of the 1986 Code is amended by inserting “(including cash)” after “property”. (3) Subparagraph (D) of section 475(f)(1) of the 1986 Code is amended by adding at the end the following new sentence: “Subsection (d)(3) shall not apply under the preceding sentence for purposes of applying sections 1402 and 7704.”. (4) Subparagraph (C) of section 1001(d)(3) of the 1997 Act is amended by striking “within the 30-day period beginning 26 USC 475 note. on” and inserting “before the close of the 30th day after”. (b) Amendment Related to Section 1011 of 1997 Act.— Paragraph (1) of section 1059(g) of the 1986 Code is amended by striking “and in the case of stock held by pass-thru entities” and inserting “, in the case of stock held by pass-thru entities, and in the case of consolidated groups”. (c) Amendments Related to Section 1012 of 1997 Act.— (1) Paragraph (1) of section 1012(d) of the 1997 Act is 26 USC 351 note. amended by striking “1997, pursuant” and inserting “1997; except that the amendment made by subsection (a) shall apply to such distributions only if pursuant”. (2) Subparagraph (A) of section 355(e)(3) of the 1986 Code is amended— (A) by striking “shall not be treated as described in” and inserting “shall not be taken into account in applying”; and (B) by striking clause (iv) and inserting the following new clause: “(iv) The acquisition of stock in the distributing corporation or any controlled corporation to the extent that the percentage of stock owned directly or indirectly in such corporation by each person owning stock in such corporation immediately before the acquisition does not decrease.”. (3) (A) Subsection (c) of section 351 of the 1986 Code is amended to read as follows: “(c) Special Rules Where Distribution to Shareholders.— “(1) In general.— In determining control for purposes of this section, the fact that any corporate transferor distributes part or all of the stock in the corporation which it receives in the exchange to its shareholders shall not be taken into account. “(2) Special rule for section 355.— If the requirements of section 355 (or so much of section 356 as relates to section 355) are met with respect to a distribution described in paragraph (1), then, solely for purposes of determining the tax treatment of the transfers of property to the controlled corporation by the distributing corporation, the fact that the shareholders of the distributing corporation dispose of part or all of the distributed stock shall not be taken into account in determining control for purposes of this section.”. (B) Clause (ii) of section 368(a)(2)(H) of the 1986 Code is amended to read as follows: “(ii) in the case of a transaction with respect to which the requirements of section 355 (or so much of section 356 as relates to section 355) are met, the fact that the shareholders of the distributing corporation dispose of part or all of the distributed stock shall not be taken into account.”. (d) Amendments Related to Section 1013 of 1997 Act.— (1) Paragraph (5) of section 304(b) of the 1986 Code is amended by striking subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B). (2) Subsection (b) of section 304 of the 1986 Code is amended by adding at the end the following new paragraph: “(6) Regulations. Avoidance of multiple inclusions, etc.— In the case of any acquisition to which subsection (a) applies in which the acquiring corporation or the issuing corporation is a foreign corporation, the Secretary shall prescribe such regulations as are appropriate in order to eliminate a multiple inclusion of any item in income by reason of this subpart and to provide appropriate basis adjustments (including modifications to the application of sections 959 and 961).”. (e) Amendments Related to Section 1014 of 1997 Act.— (1) Paragraph (1) of section 351(g) of the 1986 Code is amended by adding “and” at the end of subparagraph (A) and by striking subparagraphs (B) and (C) and inserting the following new subparagraph: “(B) if (and only if) the transferor receives stock other than nonqualified preferred stock— “(i) subsection (b) shall apply to such transferor; and “(ii) such nonqualified preferred stock shall be treated as other property for purposes of applying subsection (b).”. (2) Clause (ii) of section 354(a)(2)(C) of 1986 Code is amended by adding at the end the following new subclause: “(III) Extension of statute of limitations.— The statutory period for the assessment of any deficiency attributable to a corporation failing to be a family-owned corporation shall not expire before the expiration of 3 years after the date the Secretary is notified by the corporation (in such manner as the Secretary may prescribe) of such failure, and such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment.”. (f) Amendment Related to Section 1024 of 1997 Act.— Section 6331(h)(1) of the 1986 Code is amended by striking “The effect of a levy” and inserting “If the Secretary approves a levy under this subsection, the effect of such levy”. (g) Amendments Related to Section 1031 of 1997 Act.— (1) Subsection (1) of section 4041 of the 1986 Code is amended by striking “subsection (e) or (f)” and inserting “subsection (f) or (g)”. (2) Subsection (b) of section 9502 of the 1986 Code is amended by moving the sentence added at the end of paragraph (1) to the end of such subsection. (3) Subsection (c) of section 6421 of the 1986 Code is amended— (A) by striking “(2)(A)” and inserting “(2)”; and (B) by adding at the end the following sentence: “Subsection (a) shall not apply to gasoline to which this subsection applies.”. (h) Amendments Related to Section 1032 of 1997 Act.— (1) Section 1032(a) of the 1997 Act is amended by striking 26 USC 4083. “Subsection (a) of section 4083” and inserting “Paragraph (1) of section 4083(a)”. (2) Section 1032(e)(12)(A) of the 1997 Act shall be applied 26 USC 7232. as if “gasoline, diesel fuel,” were the material proposed to be stricken. (3) Paragraph (1) of section 4082(d) of the 1986 Code is amended to read as follows: “(1) Aviation-grade kerosene.— Subsection (a)(2) shall Regulations. not apply to aviation-grade kerosene (as determined under regulations prescribed by the Secretary) which the Secretary determines is destined for use as a fuel in an aircraft.”. (4) Paragraph (3) of section 4082(d) of the 1986 Code is amended by striking “a removal, entry, or sale of kerosene to” and inserting “kerosene received by”. (5) Paragraph (1) of section 4101(e) of the 1986 Code is amended by striking “dyed diesel fuel and kerosene” and inserting “such fuel in a dyed form”. (i) Amendment Related to Section 1034 of 1997 Act.— Paragraph (3) of section 4251(d) of the 1986 Code is amended by striking “other similar arrangement” and inserting “any other similar arrangement”. (j) Amendments Related to Section 1041 of 1997 Act.— (1) Subparagraph (A) of section 512(b)(13) of the 1986 Code is amended by inserting “or accrues” after “receives”. (2) Subclause (I) of section 512(b)(13)(B)(i) of the 1986 Code is amended by striking “(as defined in section 513A(a)(5)(A))”. (3) Paragraph (2) of section 1041(b) of the 1997 Act is 26 USC 512 note. amended to read as follows: (2) Binding contracts.— The amendments made by this section shall not apply to any amount received or accrued during the first 2 taxable years beginning on or after the date of the enactment of this Act if such amount is received or accrued pursuant to a written binding contract in effect on June 8, 1997, and at all times thereafter before such amount is received or accrued. The preceding sentence shall not apply to any amount which would (but for the exercise of an option to accelerate payment of such amount) be received or accrued after such 2 taxable years.”. (k) Amendments Related to Section 1053 of 1997 Act.— (1) Section 853 of the 1986 Code is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) Treatment of Taxes Not Allowed as a Credit Under Section 901(k).— This section shall not apply to any tax with respect to which the regulated investment company is not allowed a credit under section 901 by reason of section 901(k).”. (2) Subsection (c) of section 853 of the 1986 Code is amended by striking the last sentence. (3) Subparagraph (A) of section 901(k)(4) of the 1986 Code is amended by striking “securities business” and inserting “business as a securities dealer”. (l) Amendment Related to Section 1055 of 1997 Act.— Section 6611(g)(1) of the 1986 Code is amended by striking “(e), and (h)” and inserting “and (e)”. (m) Amendment Related to Section 1061 of 1997 Act.— Subsection (c) of section 751 of the 1986 Code is amended by striking “731” each place it appears and inserting “731, 732,”. (n) Amendment Related to Section 1083 of 1997 Act.— 26 USC 39. Section 1083(a)(2) of the 1997 Act is amended— (1) by striking “21” and inserting “20”; and (2) by striking “22” and inserting “21”. (o) Amendments Related to Section 1084 of 1997 Act.— (1) Paragraph (3) of section 264(a) of the 1986 Code is amended by striking “subsection (c)” and inserting “subsection (d)”. (2) Paragraph (4) of section 264(a) of the 1986 Code is amended by striking “subsection (d)” and inserting “subsection (e)”. (3) (A) Paragraph (4) of section 264(f) of the 1986 Code is amended by adding at the end the following new subparagraph: “(E) Master contracts.— If coverage for each insured under a master contract is treated as a separate contract for purposes of sections 817(h), 7702, and 7702A, coverage for each such insured shall be treated as a separate contract for purposes of subparagraph (A). For purposes of the preceding sentence, the term ‘master contract’ shall not include any group life insurance contract (as defined in section 848(e)(2)).”. (B) The second sentence of section 1084(d) of the 1997 26 USC 101 note. Act is amended by striking “but” and all that follows and inserting “except that, in the case of a master contract (within the meaning of section 264(f)(4)(E) of the Internal Revenue Code of 1986), the addition of covered lives shall be treated as a new contract only with respect to such additional covered lives.”. (4) (A) Clause (iv) of section 264(f)(5)(A) of the 1986 Code is amended by striking the second sentence. (B) Subparagraph (B) of section 6724(d)(1) of the 1986 Code is amended by striking “or” at the end of clause (xv), by striking the period at the end of clause (xvi) and inserting “; or”, and by adding at the end the following new clause: “(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity con- tracts).”. (C) Paragraph (2) of section 6724(d) of the 1986 Code is amended by striking “or” at the end of subparagraph (Y), by striking the period at the end of subparagraph (Z) and inserting “or”, and by adding at the end the following new subparagraph: “(AA) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).”. (5) Subparagraph (A) of section 264(f)(8) of the 1986 Code is amended by striking “subsection (d)(5)(B)” and inserting “subsection (e)(5)(B)”. (p) Amendments Related to Section 1085 of 1997 Act.— (1) Paragraph (5) of section 32(c) of the 1986 Code is amended— (A) by inserting before the period at the end of subparagraph (A) “and increased by the amounts described in subparagraph (C)”; (B) by adding “or” at the end of clause (iii) of subparagraph (B); and (C) by striking all that follows subclause (II) of subparagraph (B)(iv) and inserting the following: “(III) other trades or businesses. For purposes of clause (iv), there shall not be taken into account items which are attributable to a trade or business which consists of the performance of services by the taxpayer as an employee. “(C) Certain amounts included.— An amount is described in this subparagraph if it is— “(i) interest received or accrued during the taxable year which is exempt from tax imposed by this chapter; or “(ii) amounts received as a pension or annuity, and any distributions or payments received from an individual retirement plan, by the taxpayer during the taxable year to the extent not included in gross income. Clause (ii) shall not include any amount which is not includible in gross income by reason of a trustee-to-trustee transfer or a rollover distribution.”. (2) Clause (v) of section 32(c)(2)(B) of the 1986 Code is amended by inserting “shall be taken into account” before but only”. (3) The text of paragraph (3) of section 1085(a) of the 1997 Act is amended to read as follows: “Paragraph (2) of 26 USC 6213. section 6213(g) (relating to the definition of mathematical or clerical errors) is amended by striking “and” at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting “, and”, and by inserting after subparagraph (J) the following new subparagraph: “(K) an omission of information required by section 32(k)(2) (relating to taxpayers making improper prior claims of earned income credit).”. (q) Amendment Related to Section 1088 of 1997 Act.— Section 1088(b)(2)(C) of the 1997 Act is amended by inserting “more 26 USC 453C note. than 1 year” before “after”. (r) Amendment Related to Section 1089 of 1997 Act.— Paragraphs (1)(C) and (2)(C) of section 664(d) of the 1986 Code are each amended by adding “, and” at the end.

  40. Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s319)(20) · 114 Stat. 2763

    Struck · 26 U.S.C. § 6611(g)(1)

    Pub. L. 106–554 struck out comma after “(b)(3)”

    Source evidence

    Code amendment note
    Subsec. (g)(1). Pub. L. 106–554 struck out comma after “(b)(3)”.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

  41. Hiring Incentives to Restore Employment Act

    Pub. L. 111–147 title V § 501(b) · 124 Stat. 71

    Added · 26 U.S.C. § 6611(e)(4)

    Pub. L. 111–147 added par. (4)

    Source evidence

    Code amendment note
    Subsec. (e)(4). Pub. L. 111–147 added par. (4).

    Enacted provision · exact public law section
    (b) Special Rule for Interest on Overpayments.— Subsection (e) of section 6611 26 USC 6611. is amended by adding at the end the following new paragraph: “(4) Certain withholding taxes.— In the case of any overpayment resulting from tax deducted and withheld under chapter 3 or 4, paragraphs (1), (2), and (3) shall be applied by substituting ‘180 days’ for ‘45 days’ each place it appears.” .

    Effective date note
    Amendment by Pub. L. 111–147 applicable, with respect to subsec. (e)(1) of this section, to returns due (without regard to extensions) after Mar. 18, 2010; with respect to subsec. (e)(2) of this section, to claims for credit or refund of any overpayment filed after Mar. 18, 2010 (regardless of the taxable period to which such refund relates); and with respect to subsec. (e)(3) of this section, to refunds paid after Mar. 18, 2010 (regardless of the taxable period to which such refund relates), see section 501(d) of Pub. L. 111–147, set out as an Effective Date note under section 1471 of this title.

54 of 56 references resolved to an enrolled provision · 2 partial

Editorial Notes

Amendments1958–2010 · 22 rounds

2010

Subsec. (e)(4). Pub. L. 111–147 added par. (4).

2000

Subsec. (g)(1). Pub. L. 106–554 struck out comma after “(b)(3)”.

1998

Subsec. (g)(1). Pub. L. 105–206 substituted “and (e)” for “(e), and (h)”.

1997

Subsec. (f)(2), (3). Pub. L. 105–34, § 1055(b)(1), added par. (2) and redesignated former par. (2) as (3). Former par. (3) redesignated (4).

Subsec. (f)(4). Pub. L. 105–34, § 1055(b)(1), (2)(A)(i), redesignated par. (3) as (4) and substituted “paragraphs (1), (2), and (3)” for “paragraphs (1) and (2)” in heading.

Subsec. (f)(4)(B)(i)(I). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

Subsec. (f)(4)(B)(ii)(II). Pub. L. 105–34, § 1055(b)(2)(B), added subcl. (II). Former subcl. (II) redesignated (III).

Subsec. (f)(4)(B)(ii)(III). Pub. L. 105–34, § 1055(b)(2)(B), (C), redesignated subcl. (II) as (III) and inserted “(as defined in paragraph (3)(B))” after “case of a credit carryback”.

Subsec. (f)(4)(C)(i). Pub. L. 105–34, § 1055(b)(2)(A), substituted “paragraph (1), (2), or (3)” for “paragraph (1) or (2)”.

Subsecs. (g) to (i). Pub. L. 105–34, § 1055(b)(2)(D), redesignated subsecs. (h) and (i) as (g) and (h), respectively, and struck out former subsec. (g) which read as follows:

“(g) Refund of Income Tax Caused by Carryback of Foreign Taxes.—For purposes of subsection (a), if any overpayment of tax results from a carryback of tax paid or accrued to foreign countries or possessions of the United States, such overpayment shall be deemed not to have been paid or accrued prior to the filing date (as defined in subsection (f)(3)) for the taxable year under this subtitle in which such taxes were in fact paid or accrued.”

1993

Subsec. (e). Pub. L. 103–66 amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: “If any overpayment of tax imposed by subtitle A is refunded within 45 days after the last date prescribed for filing the return of such tax (determined without regard to any extension of time for filing the return) or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed, no interest shall be allowed under subsection (a) on such overpayment.”

1988

Subsecs. (h) to (j). Pub. L. 100–418 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which related to special rule for windfall profit tax.

1986

Subsec. (a). Pub. L. 99–514 substituted “the overpayment rate established under section 6621” for “an annual rate established under section 6621”.

1984

Subsec. (f)(3)(C). Pub. L. 98–369, § 714(n)(2)(A), added subpar. (C).

Subsec. (f)(4). Pub. L. 98–369, § 211(b)(27), struck out par. (4) which provided that for purposes of subsection (a), if any overpayment of tax imposed by subtitle A arose by operation of section 815(d)(5) (relating to reduction of policyholders surplus account of life insurance companies for certain unused deductions), such overpayment would be deemed not to have been made prior to the close of the last taxable year to which the loss described in section 815(d)(5)(A) was carried under section 812(b)(2).

1982

Subsec. (b)(3). Pub. L. 97–248, § 346(a), added par. (3).

Subsec. (f)(1). Pub. L. 97–248, § 346(c)(1)(A), substituted “the filing date for the taxable year” for “the close of the taxable year”.

Subsec. (f)(2)(A). Pub. L. 97–248, § 346(c)(1)(B), substituted “the filing date for” for “the close of” wherever appearing.

Subsec. (f)(3), (4). Pub. L. 97–248, § 346(c)(1)(C), added par. (3) and redesignated former par. (3) as (4).

Subsec. (g). Pub. L. 97–248, § 346(c)(1)(D), substituted “the filing date (as defined in subsection (f)(3)) for the taxable year” for “the close of the taxable year”.

Subsecs. (i), (j). Pub. L. 97–248, § 346(b), added subsec. (i) and redesignated former subsec. (i) as (j).

1980

Subsecs. (h), (i). Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i).

1978

Subsec. (f)(2). Pub. L. 95–628, § 8(c)(3)(A), substituted in heading “Certain credit carrybacks” for “Investment credit carryback”, designated existing provision as subpar. (A), and in subpar. (A) as so designated inserted heading “In general” and extended the application of provision to credit carrybacks, previously limited to investment credit carrybacks, included other credit carrybacks, and added subpar. (B).

Subsec. (f)(4), (5). Pub. L. 95–628, § 8(c)(3)(B), struck out pars. (4) and (5) which provided for work incentive program credit carrybacks and new employee credit carrybacks, respectively.

1977

Subsec. (f)(5). Pub. L. 95–30 added par. (5).

1976

Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (f)(4). Pub. L. 94–455, § 2107(g)(2)(D), inserted “, an investment credit carryback,” after “net operating loss carryback”.

Subsecs. (h), (i). Pub. L. 94–455, § 1904(b)(10)(A)(iv), redesignated subsec. (i) as (h). Former subsec. (h), which related to a refund within 45 days after filing claim for refund of interest equalization tax paid on securities sold to foreigners, was struck out.

1975

Subsec. (a). Pub. L. 93–625 substituted “an annual rate established under section 6621” for “the rate of 6 percent per annum”.

1973

Subsecs. (h), (i). Pub. L. 93–17 added subsec. (h) and redesignated former subsec. (h) as (i).

1971

Subsec. (f)(4). Pub. L. 92–178 added par. (4).

1969

Subsec. (f)(1). Pub. L. 91–172, § 512(e)(4)(A), (B), substituted “loss or capital loss carryback” for “loss carryback” in heading, and “net operating loss or net capital loss” for “net operating loss” wherever appearing in text.

Subsec. (f)(2). Pub. L. 91–172, § 512(e)(4)(C), substituted “loss carryback or a capital loss carryback” for “loss carryback”.

1967

Subsec. (f)(2). Pub. L. 90–225 inserted “, or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made prior to the close of such subsequent taxable year” after “such investment credit carryback arises”.

1966

Subsec. (e). Pub. L. 89–721 inserted “or, in case the return is filed after such last date, is refunded within 45 days after the date the return is filed” after “(determined without regard to any extension of time for filing the return)” and changed heading to reflect amendment.

1964

Subsec. (f). Pub. L. 88–571 added par. (3) and inserted “or adjustment for certain unused deductions” in heading.

1962

Subsec. (f). Pub. L. 87–834 designated existing provisions as par. (1) and added par. (2).

1958

Subsec. (b)(1). Pub. L. 85–866, § 83(b), struck out “, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount” after “taken”.

Subsec. (c). Pub. L. 85–866, § 83(c), repealed subsec. (c) which defined “additional assessment”.

Subsecs. (g), (h). Pub. L. 85–866, § 42(b), added subsec. (g) and redesignated former subsec. (g) as (h).

Statutory Notes and Related Subsidiaries

Effective Date of 2010 Amendment

Amendment by Pub. L. 111–147 applicable, with respect to subsec. (e)(1) of this section, to returns due (without regard to extensions) after ; with respect to subsec. (e)(2) of this section, to claims for credit or refund of any overpayment filed after (regardless of the taxable period to which such refund relates); and with respect to subsec. (e)(3) of this section, to refunds paid after (regardless of the taxable period to which such refund relates), see section 501(d) of Pub. L. 111–147, set out as an Effective Date note under section 1471 of this title.

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 applicable to foreign tax credit carrybacks arising in taxable years beginning after , see section 1055(c) of Pub. L. 105–34, set out as a note under section 6601 of this title.

Effective Date of 1993 Amendment

Pub. L. 103–66, title XIII, § 13271(b), , 107 Stat. 542, provided that:

“(1)

Paragraph (1) of section 6611(e) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall apply in the case of returns the due date for which (determined without regard to extensions) is on or after .

“(2)

Paragraph (2) of section 6611(e) of such Code (as so amended) shall apply in the case of claims for credit or refund of any overpayment filed on or after , regardless of the taxable period to which such refund relates.

“(3)

Paragraph (3) of section 6611(e) of such Code (as so amended) shall apply in the case of any refund paid on or after , regardless of the taxable period to which such refund relates.”

Effective Date of 1988 Amendment

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 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.

Effective Date of 1984 Amendments

Amendment by section 211(b)(27) of Pub. L. 98–369 applicable to taxable years beginning after , see section 215 of Pub. L. 98–369, set out as an Effective Date note under section 801 of this title.

Amendment by section 714(n)(2)(A) of Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.

Pub. L. 99–514, title XVIII, § 1875(d)(3), , 100 Stat. 2896, provided that: “Notwithstanding section 715 of the Tax Reform Act of 1984 [Pub. L. 98–369], the amendments made by section 714(n)(2) of such Act [amending this section and section 6411 of this title] shall apply only to applications filed after .”

Effective Date of 1982 Amendment

Pub. L. 97–248, title III, § 346(d), , 96 Stat. 638, provided that:

“(1)

In general.—

The amendments made by subsections (a) and (b) [amending this section] shall apply to returns filed after the 30th day after the date of the enactment of this Act [].

“(2)

Subsection (c).—

The amendments made by subsection (c) [amending this section and section 6601 of this title] shall apply to interest accruing after the 30th day after the date of the enactment of this Act [].”

Effective Date of 1980 Amendment

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 1978 Amendment

Amendment by Pub. L. 95–628 applicable to carrybacks arising in taxable years beginning after , see section 8(d) of Pub. L. 95–628, set out as a note under section 6511 of this title.

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after , and to credit carrybacks from such years, see section 202(e) of Pub. L. 95–30, set out as an Effective Date note under section 51 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 1971 Amendment

Amendment by Pub. L. 92–178 applicable to taxable years beginning after , see section 601(f) of Pub. L. 92–178, set out as a note under section 381 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 applicable with respect to net capital losses sustained in taxable years beginning after , see section 512(g) of Pub. L. 91–172, set out as a note under section 1212 of this title.

Effective Date of 1967 Amendment

Amendment by Pub. L. 90–225 applicable with respect to investment credit carrybacks attributable to net operating loss carrybacks from taxable years ending after , see section 2(g) of Pub. L. 90–225, set out as a note under section 46 of this title.

Effective Date of 1966 Amendment

Pub. L. 89–721, § 1(b), , 80 Stat. 1150, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to refunds made more than 45 days after the date of the enactment of this Act [].”

Effective Date of 1964 Amendment

Amendment by Pub. L. 88–571 effective, with respect to amounts added to policyholders surplus accounts, for taxable years beginning after , see section 3(f) of Pub. L. 88–571, set out as a note under section 6501 of this title.

Effective Date of 1962 Amendment

Amendment by Pub. L. 87–834 applicable with respect to taxable years ending after , see section 2(h) of Pub. L. 87–834, set out as an Effective Date note under section 46 of this title.

Effective Date of 1958 Amendment

Amendment by section 42(b) of Pub. L. 85–866 applicable only with respect to taxable years beginning after , see section 42(c) of Pub. L. 85–866, set out as a note under section 904 of this title.

Amendment by section 83(b), (c) of Pub. L. 85–866 applicable only in respect of overpayments credited after , see section 83(d) of Pub. L. 85–866, set out as a note under section 6601 of this title.

No Interest on Individual Income Tax Refunds for 1974 Refunded Within 60 Days After Return Is Filed

Pub. L. 94–12, title I, § 101(b), , 89 Stat. 28, as amended by Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that: “In applying section 6611(e) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to income tax refund within 45 days after return is filed) in the case of any overpayment of tax imposed by subtitle A of such Code by an individual (other than an estate or trust and other than a nonresident alien individual) for a taxable year beginning in 1974, ‘60 days’ shall be substituted for ‘45 days’ each place it appears in such section 6611(e).”

Credits

1954–2010 · 23 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 819
  2. 1958Pub. L. 85–866, title I, §§ 42(b), 83(b), (c), , 72 Stat. 1640, 1664
  3. 1962Pub. L. 87–834, § 2(e)(4), , 76 Stat. 972
  4. 1964Pub. L. 88–571, § 3(e), , 78 Stat. 858
  5. 1966Pub. L. 89–721, § 1(a), , 80 Stat. 1150
  6. 1967Pub. L. 90–225, § 2(f), , 81 Stat. 732
  7. 1969Pub. L. 91–172, title V, § 512(e)(4), , 83 Stat. 641
  8. 1971Pub. L. 92–178, title VI, § 601(d)(4), , 85 Stat. 559
  9. 1973Pub. L. 93–17, § 3(i)(2), , 87 Stat. 19
  10. 1975Pub. L. 93–625, § 7(a)(2)(C), , 88 Stat. 2115
  11. 1976Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(iv), 1906(b)(13)(A), title XXI, § 2107(g)(2)(D), , 90 Stat. 1817, 1834, 1904
  12. 1977Pub. L. 95–30, title II, § 202(d)(4)(D), , 91 Stat. 150
  13. 1978Pub. L. 95–628, § 8(c)(3), , 92 Stat. 3632
  14. 1980Pub. L. 96–223, title I, § 101(h), , 94 Stat. 254
  15. 1982Pub. L. 97–248, title III, § 346(a)–(c)(1), , 96 Stat. 636, 637
  16. 1984Pub. L. 98–369, div. A, title II, § 211(b)(27), title VII, § 714(n)(2)(A), , 98 Stat. 757, 963
  17. 1986Pub. L. 99–514, title XV, § 1511(c)(13), , 100 Stat. 2745
  18. 1988Pub. L. 100–418, title I, § 1941(b)(2)(L), , 102 Stat. 1323
  19. 1993Pub. L. 103–66, title XIII, § 13271(a), , 107 Stat. 541
  20. 1997Pub. L. 105–34, title X, § 1055(b), , 111 Stat. 944
  21. 1998Pub. L. 105–206, title VI, § 6010(l), , 112 Stat. 816
  22. 2000Pub. L. 106–554, § 1(a)(7) [title III, § 319(20)], , 114 Stat. 2763, 2763A–647
  23. 2010Pub. L. 111–147, title V, § 501(b), , 124 Stat. 105.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 819; Pub. L. 85–866, title I, §§ 42(b), 83(b), (c), , 72 Stat. 1640, 1664; Pub. L. 87–834, § 2(e)(4), , 76 Stat. 972; Pub. L. 88–571, § 3(e), , 78 Stat. 858; Pub. L. 89–721, § 1(a), , 80 Stat. 1150; Pub. L. 90–225, § 2(f), , 81 Stat. 732; Pub. L. 91–172, title V, § 512(e)(4), , 83 Stat. 641; Pub. L. 92–178, title VI, § 601(d)(4), , 85 Stat. 559; Pub. L. 93–17, § 3(i)(2), , 87 Stat. 19; Pub. L. 93–625, § 7(a)(2)(C), , 88 Stat. 2115; Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(iv), 1906(b)(13)(A), title XXI, § 2107(g)(2)(D), , 90 Stat. 1817, 1834, 1904; Pub. L. 95–30, title II, § 202(d)(4)(D), , 91 Stat. 150; Pub. L. 95–628, § 8(c)(3), , 92 Stat. 3632; Pub. L. 96–223, title I, § 101(h), , 94 Stat. 254; Pub. L. 97–248, title III, § 346(a)–(c)(1), , 96 Stat. 636, 637; Pub. L. 98–369, div. A, title II, § 211(b)(27), title VII, § 714(n)(2)(A), , 98 Stat. 757, 963; Pub. L. 99–514, title XV, § 1511(c)(13), , 100 Stat. 2745; Pub. L. 100–418, title I, § 1941(b)(2)(L), , 102 Stat. 1323; Pub. L. 103–66, title XIII, § 13271(a), , 107 Stat. 541; Pub. L. 105–34, title X, § 1055(b), , 111 Stat. 944; Pub. L. 105–206, title VI, § 6010(l), , 112 Stat. 816; Pub. L. 106–554, § 1(a)(7) [title III, § 319(20)], , 114 Stat. 2763, 2763A–647; Pub. L. 111–147, title V, § 501(b), , 124 Stat. 105.)

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