(a) In general For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of—
Amended 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(i), (C), in introductory provisions, substituted “and 44” for “44, and 45” and “or 44” for “44, or 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(A), (2), inserted references to chapter 45 in provisions preceding par. (1).
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(E), (F)(i), 1605(b)(4)(A), (B), substituted “chapters 41, 42, 43, and 44” for “chapters 42 and 43” after “taxes imposed by” and “chapter 41, 42, 43, or 44” for “chapter 42 or 43” after “A or B, or”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(f)(1), inserted references to excise taxes and chapter 42.
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(1) the sum of
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(A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus
Cases: Conforte v. Commissioner, 692 F.2d 587 (9th Cir. 1982)
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(B) the amounts previously assessed (or collected without assessment) as a deficiency, over—
(2) the amount of rebates, as defined in subsection (b)(2), made.
(b) Rules for application of subsection (a) For purposes of this section—
Amended 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(D), struck out pars. (5) and (6) which read as follows:
- 1988 “(5) The amount withheld under section 4995(a) from amounts payable to any producer for crude oil removed during any taxable period (as defined in section 4996(b)(7)) which is not otherwise shown on a return by such producer shall be treated as tax shown by the producer on a return for the taxable period.
- 1988 “(6) Any liability to pay amounts required to be withheld under section 4995(a) shall not be treated as a tax imposed by chapter 45.”
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(3), added pars. (5) and (6).
(1) The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments).
Amended 1966, 1976, 1984, 1987
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted reference to section 6852.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(33)(A), substituted “without regard to the credit under section 33” for “without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1204(c)(4), struck out “and” after “31” and inserted “, and without regard to any credits resulting from the collection of amounts assessed under section 6851 (relating to termination assessments)” after “section 1451”.
- 1966 Pub. L. 89-368 Pub. L. 89–368 substituted “subtitle A” for “chapter 1”.
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(2) The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made.
Amended 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(ii), substituted “or 44” for “44, or 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(B), inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43” after “A or B or”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(9)(B), inserted reference to taxes imposed by chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(39), inserted reference to chapter 42.
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(3) The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
(4) For purposes of subsection (a)—
Amended 1965, 1984, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(r)(2), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit under section 34, unless, without regard to such credit, the tax imposed by subtitle A exceeds the excess of the amount specified in subsection (a)(1) over the amount specified in subsection (a)(2).”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(33)(B), substituted “section 34” for “section 39”.
- 1965 Pub. L. 89-44 Pub. L. 89–44 added par. (4).
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(A) any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and
Amended 2000, 2006, 2007, 2008, 2009, 2010, 2014, 2017, 2018, 2020, 2021, 2022
- 2022 Pub. L. 117-328 Pub. L. 117–328 substituted “7527A, and 6433” for “and 7527A”.
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9631(c)(1), inserted “21 by reason of subsection (g) thereof,” before “24”.
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9611(b)(4)(B), substituted “24 by reason of subsections (d) and (i)(1) thereof” for “24(d)” and “6428B, and 7527A” for “and 6428B”.
- 2021 Pub. L. 117-2 Pub. L. 117–2, § 9601(c)(1), substituted “6428, 6428A, and 6428B” for “6428, and 6428A”.
- 2020 Pub. L. 116-260 Pub. L. 116–260 substituted “6428, and 6428A” for “and 6428”.
- 2020 Pub. L. 116-136 Pub. L. 116–136 substituted “36B, and 6428” for “and 36B, 168(k)(4)”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(l)(17), substituted “subsection (i)” for “subsection (i)(5)”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 106(a), substituted “subsection (i)(5)” for “subsection (i)(6)”.
- 2017 Pub. L. 115-97 Pub. L. 115–97 inserted “and” before “36B” and struck out “, and 6431” after “168(k)(4)”.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(112)(B), struck out “6428,” after “168(k)(4),”.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(8)(B), struck out “, 53(e)” after “36B”.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(5)(B), struck out “, 36A” after “36”.
- 2010 Pub. L. 111-148 Pub. L. 111–148, § 10909(b)(2)(N), (c), as amended by Pub. L. 111–312, temporarily inserted “36C,” before “53(e)”. See Effective and Termination Dates of 2010 Amendment note below.
- 2010 Pub. L. 111-148 Pub. L. 111–148, § 1401(d)(3), as added by Pub. L. 111–148, § 10105(d), inserted “36B,” after “36A,”.
- 2009 Pub. L. 111-5 Pub. L. 111–5, § 1531(c)(4), substituted “6428, and 6431” for “and 6428”.
- 2009 Pub. L. 111-5 Pub. L. 111–5, § 1201(a)(3)(B), (b)(2), amended subpar. (A) identically, inserting “168(k)(4),” after “53(e),”.
- 2009 Pub. L. 111-5 Pub. L. 111–5, § 1004(b)(7), inserted “25A by reason of subsection (i)(6) thereof,” after “24(d),”.
- 2009 Pub. L. 111-5 Pub. L. 111–5, § 1001(e)(1), inserted “36A,” after “36,”.
- 2008 Pub. L. 110-289 Pub. L. 110–289 substituted “34, 35, 36, 53(e), and 6428” for “34, 35, 53(e), and 6428”.
- 2008 Pub. L. 110-185 Pub. L. 110–185 substituted “53(e), and 6428” for “and 53(e)”.
- 2007 Pub. L. 110-172 Pub. L. 110–172, which directed amendment of subpar. (A) by substituting “34, and 35” for “and 34”, was executed by inserting “35,” after “34,”, to reflect the probable intent of Congress and the amendment of subpar. (A) by section 402(b)(1) of Pub. L. 109–432. See 2006 Amendment note below.
- 2006 Pub. L. 109-432 Pub. L. 109–432 substituted “34, and 53(e)” for “and 34”.
- 2000 Pub. L. 106-554 Pub. L. 106–554 substituted “sections 24(d), 32, and 34” for “sections 32 and 34”.
(B) any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits),
shall be taken into account as negative amounts of tax.
(c) Coordination with subchapter C In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership-related items shall be made only as provided in subchapter C.
Amended 1997, 1998, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 201(c)(1), amended subsec. (c) generally. Prior to amendment, text read as follows: “In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership items shall be made only as provided in subchapters C and D.”
- 1998 Pub. L. 105-206 Pub. L. 105–206 substituted “subchapters C and D” for “subchapter C” in heading and in text.
- 1997 Pub. L. 105-34 Pub. L. 105–34 added subsec. (c).