26 U.S.C. § 6216

Current through P.L. 117-338 (published on www.congress.gov on 01/05/2022), except for [P. L. 117-263 and 117-328]
Section 6216 - Cross references
(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.

26 U.S.C. § 6216

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.


AMENDMENTS1982-Par. (4). Pub. L. 97-248 added par. (4).1980-Par. (1). Pub. L. 96-589 struck out reference to bankruptcy proceedings.


EFFECTIVE 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.

Secretary of the Treasury
The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.
taxable year
The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.