§ 7455. Service of process

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. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 884 · 68A Stat. 884

   Enacted · 26 U.S.C. § 7455

   Aug. 16, 1954, ch. 736, 68A Stat. 884

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 884

2. 1958

   Technical Amendments Act of 1958

   Pub. L. 85–866 title I § 89(b) · 72 Stat. 1606

   Inserted · 26 U.S.C. § 7455

   Pub. L. 85–866 inserted “certified mail or” before “registered mail”

   Source evidence

   Code amendment note
   Pub. L. 85–866 inserted “certified mail or” before “registered mail”.

   Enacted provision · exact public law section
   (b) Other Provisions of 1954 Code.— Sections 167 (d) (relating 26 USC 167, 534, 6164, 6212. to agreement as to useful life on which depreciation rate is based), 534 (b) (relating to notification by Secretary), 6164 (d) (2) (relating to period of extension of time for payment of taxes by corporations expecting carrybacks), 6212 (a) (relating to notice of deficiency), 26 USC 6212, 6532, 7455. 6212 (b) (2) (relating to address for notice of deficiency in the case of a joint income tax return), 6532 (a) (1) (relating to periods of limitation on suits by taxpayers for refunds), 6532 (a) (4) (relating to reconsideration after mailing of notice), and 7455 (relating to service of process) are each amended by striking out “registered mail” each place it appears and inserting in lieu thereof “certified mail or registered mail”.

   Effective date note
   Amendment by Pub. L. 85–866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title.

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