26 U.S.C. § 6216

Cross references

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.(2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.(3) For procedures relating to claims against transferees and fiduciaries, see chapter 71.(4) For procedures relating to partnership items, see subchapter C.(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)Editorial NotesAmendments

1982—Par. (4). Pub. L. 97–248 added par. (4).

1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.

Statutory Notes and Related SubsidiariesEffective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

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.

Notes of Decisions

Cited in 2 cases, 1995–1998 · leading case: Dexsil Corp. v. Comm'r of Internal Revenue, 147 F.3d 96 (2d Cir. 1998).

Sort: Relevance Newest Treatment

Dexsil Corp. v. Comm'r of Internal Revenue, 147 F.3d 96 (2d Cir. 1998). “000 10 On November 17, 1992, the Commissioner served Dexsil with a notice of deficiency pursuant to 26 U.S.C. § 6216 , alleging, inter alia, deficiencies in its federal income taxes for fiscal years 1989 and 1990 of $82,739 and $174,207, respectively.”

United States v. Conston, Inc. (In Re Conston, Inc.), 181 B.R. 769 (D. Del. 1995). “Title 26 U.S.C. § 6216 (1) states that subchapter B of chapter 70 of Title 26 [ 26 U.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.