§ 6873. Unpaid claims

Statutory text

General rule

Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.

Cross references

For suspension of running of period of limitations on collection, see section 6503(b).

For extension of time for payment, see section 6161(c).

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 838 · 68A Stat. 838
Enacted · 26 U.S.C. § 6873
Aug. 16, 1954, ch. 736, 68A Stat. 838
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 838
1976
Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6873(a)
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455 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”.
1980
Pub. L. 96–589 § 6(g)(2) · 94 Stat. 3389
Struck · 26 U.S.C. § 6873(a)
Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act
Source evidence
Code amendment note
Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
Enacted provision · exact public law section
(2) Amendment of section 6873.— Subsection (a) of section 26 USC 6873. 6873 (relating to unpaid claims) is amended by striking out “or any proceeding under the Bankruptcy Act”.
Effective date note
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

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

Editorial Notes

Amendments1976–1980 · 2 rounds

1980

Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.

1976

Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

Credits

1954–1980 · 3 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 838
1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834
1980Pub. L. 96–589, § 6(g)(2), Dec. 24, 1980, 94 Stat. 3409.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(g)(2), Dec. 24, 1980, 94 Stat. 3409.)