Sec. 80502. Modifications of rules for postponing certain acts by reason of service in combat zone or contingency operation
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/bill/117/hr/3684/eas/section-80502·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7508(a)(1) of the Internal Revenue Code of 1986 is amended— by striking subparagraph
(C)and inserting the following: Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court; , and by inserting or in respect of any erroneous refund after any tax in subparagraph (J). The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act.