2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 70 - Jeopardy, Receiverships, Etc.
Subchapter B - Receiverships, Etc.
Sec. 6872 - Suspension of period on assessment
| 26 U.S.C. § 6872 (2018) |
| §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. |
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(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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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 AMENDMENTAmendment 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. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC. Subchapter B - Receiverships, Etc. Sec. 6872 - Suspension of period on assessment |
| section 6872 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 90 Stat. 1834 94 Stat. 3411 |
| Public Law 94-455, Public Law 96-589 |
