26 U.S.C. § 6872 — Suspension of period on assessment
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 113 words · no verdicts yet
This section addresses Suspension of period on assessment. It states the duties, powers, limits, definitions, or findings set out in the section.
If the regulations issued under 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 that, the running of the period of limitations on the making of assessments must 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 must in no case be for a period in excess of 2 years.
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.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
- 1980Amended · Pub. L. 96-589 · 94 Stat. 3411
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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