26-U.S.C.-6872
§6872 – Suspension of Period On Assessment
Pathway
Title 26 > Subtitle F > Chapter 70 > Subchapter B > Section 6872
Details
- Reference: Section 6872
- Legend: §6872 – Suspension of Period On Assessment
- USCode Year: 2013
Provision Content
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.)
Amendments
1980—Pub. L. 96–589 substituted any case under title 11 of the United States Code for any proceeding under the Bankruptcy Act.
1976—Pub. L. 94–455 struck out or his delegate after Secretary wherever appearing.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6861 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6861, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
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