§ 6872. Suspension of period on assessment

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If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Secretary; but the suspension under this sentence shall in no case be for a period in excess of 2 years.

(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 (i)(12), Dec. 24, 1980, 94 Stat. 3411.)

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Public Law 96–589
To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes

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U.S. Code

Income from discharge of indebtedness
§ 108

9 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 838
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 96–589, § 6
94 Stat. 3411
Pub. L. 96–589
Pub. L. 94–455
section 7(e) of Pub. L. 96–589

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§ 6872

Suspension of period on assessment

Stat.×1

U.S.C.§ 108

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 838

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 96–589, § 6

Cites 10 · showing 6Cited by 1 across 1 source