26Title 26The US tax code, read & explained

26 U.S.C. § 6504

§ 6504. Cross references

174 words · amended 14 times

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed November 2, 2015 by the Public Law 114-74.

Every change, newest first (17)
  1. November 2, 2015Public Law 114-74
  2. August 5, 1997Taxpayer Relief Act of 1997
  3. October 22, 1986Tax Reform Act of 1986
  4. January 6, 1983Public Law 97-424
  5. September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
  6. November 9, 1978Public Law 95-618
  7. November 6, 1978Revenue Act of 1978
  8. May 23, 1977Public Law 95-30
  9. October 4, 1976Tax Reform Act of 1976
  10. January 3, 1975Public Law 93-625
  11. December 31, 1970Public Law 91-614
  12. December 30, 1969Tax Reform Act of 1969
  13. February 26, 1964Public Law 88-272
  14. September 2, 1958Public Law 85-866
  15. June 29, 1956Internal Revenue Code of 1954 (original text)
  16. April 2, 1956Internal Revenue Code of 1954 (original text)
  17. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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).