§ 6504. Cross references
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/usc/title-26/section-6504A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For limitation period in case of—
(1)Adjustments to accrued foreign taxes, see section 905(c).
(2)Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).
(3)Involuntary conversion of property, see section 1033(a)(2)(C) and (D).
(4)Application by fiduciary for discharge from personal liability for estate tax, see section 2204.
(5)Insolvent banks and trust companies, see section 7507.
(6)Service in a combat zone, etc., see section 7508.
(7)Claims against transferees and fiduciaries, see chapter 71.
(8)Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.
(9)Assessment and collection of interest, see section 6601(g).
(10)Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).
(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397; Pub. L. 85–866, title I, § 84(b), Sept. 2, 1958, 72 Stat. 1664; Pub. L. 88–272, title I, § 112(d)(2), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title II, § 213(c)(3), Dec. 30, 1969, 83 Stat. 572; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 93–625, § 7(d)(4), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), Oct. 4, 1976, 90 Stat. 1694, 1800, 1802, 1803, 1829;
Pub. L. 95–30, title I, § 101(d)(16), May 23, 1977, 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), Nov. 6, 1978, 92 Stat. 2871, 2942; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–248, title IV, § 402(c)(6), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–424, title V, § 515(b)(10), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 99–514, title I, § 104(b)(18), Oct. 22, 1986, 100 Stat. 2106; Pub. L. 105–34, title III, § 312(d)(13), Aug. 5, 1997, 111 Stat. 840;
Pub. L. 114–74, title XI, § 1101(f)(5), Nov. 2, 2015, 129 Stat. 638.)
Connections14 cite this · traces to 17
Cited by 14 sections · top 11
statutes-at-large
- Public Law 97–424To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes
- Public Law 457
- Public Law 85–866
- Public Law 88–272
- Public Law 93–621
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 95–30To reduce individual and business income taxes and to provide tax simplification and reform
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 95–618To provide tax incentives for the production and conservation of energy, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
Traces to 17 documents
public-private-law
U.S. Code
- Determination at partnership level§ 6221
- Exclusion of gain from sale of principal residence§ 121
- Tax imposed§ 1
- Certain uses of gasoline and special fuels§ 34
- Income and credits of partner§ 702
- Certain reacquisitions of real property§ 1038
- Amount of credit§ 46
- Definitions§ 7701
- Definitions and special rules§ 2
- Joint returns of income tax by husband and wife§ 6013
- Determination of rate of interest§ 6621
- Alternate valuation§ 2032
- Activities not engaged in for profit§ 183
- Expenses for household and dependent care services necessary for gainful employment§ 21
- Losses§ 165
- Imposition of tax§ 4041
69 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 807
- Apr. 2, 1956, ch. 160, § 4(d)
- 70 Stat. 91
- June 29, 1956, ch. 462
- 70 Stat. 397
- Pub. L. 85–866, title I, § 84(b)
- 72 Stat. 1664
- Pub. L. 88–272, title I, § 112(d)(2)
- 78 Stat. 24
- Pub. L. 91–172, title II, § 213(c)(3)
- 83 Stat. 572
- Pub. L. 91–614, title I, § 101(d)(2)
- 84 Stat. 1837
- Pub. L. 93–625, § 7(d)(4)
- 88 Stat. 2115
- Pub. L. 94–455, title XII, § 1203(h)(2)
- 90 Stat. 1694
- Pub. L. 95–30, title I, § 101(d)(16)
- 91 Stat. 134
- Pub. L. 95–600, title IV, § 405(c)(6)
- 92 Stat. 2871
- Pub. L. 95–618, title II, § 233(b)(2)(D)
- 92 Stat. 3191
- Pub. L. 97–248, title IV, § 402(c)(6)
- 96 Stat. 667
- Pub. L. 97–424, title V, § 515(b)(10)
- 96 Stat. 2182
- Pub. L. 99–514, title I, § 104(b)(18)
- 100 Stat. 2106
- Pub. L. 105–34, title III, § 312(d)(13)
- 111 Stat. 840
- 129 Stat. 638
- Pub. L. 105–34
- Pub. L. 99–514
- Pub. L. 97–424
- Pub. L. 97–248
- Pub. L. 95–600, § 405(c)(6)
- Pub. L. 95–600, § 703(j)(10)
- Pub. L. 94–455, § 1901(b)(37)(D)
+ 29 more
Citation graph
cites case law
§ 6504
Cross references
Stat.×13
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 807
ActApr. 2, 1956, ch. 160, § 4(d)
Cites 86 · showing 12Cited by 14 across 2 sources