Sec. 80502. MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION
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## SEC. 80502 MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION ###
(a)In General Section 7508(a)(1) of the Internal Revenue Code of 1986 is amended— ####
(1)by striking subparagraph
(C)and inserting the following: > > ##### “(C) > > Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court;” > , and ####
(2)by inserting “or in respect of any erroneous refund” after “any tax” in subparagraph (J). ###
(b)Effective Date **[**[26 U.S.C. 7508 note](/us/usc/t26/s7508)**]** 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.
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Sec. 80502
MODIFICATIONS OF RULES FOR POSTPONING CERTAIN ACTS BY REASON OF SERVICE IN COMBAT ZONE OR CONTINGENCY OPERATION
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