§ 6504 Cross references

OLRC 119-134 · eCFR 2026-10-19 · 16 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 16 Acts

195419561958196419691970197519761977197819821983198619972015(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Connections Cited by 0 · Cites 12
    § 6504 Cross references
    Amended 1956, 1958, 1975, 1976, 1982, 1997, 2015
    • 2015 Pub. L. 114-74 Pub. L. 114–74 struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see section 6229.”
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1982 Pub. L. 97-248 Pub. L. 97–248 added par. (12).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (13) as (9).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(A), struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10).
    • 1975 Pub. L. 93-625 Pub. L. 93–625 substituted reference to section 6601(g) for 6601(h).
    • 1958 Pub. L. 85-866 Pub. L. 85–866 added par. (15).
    • 1956 Act. Apr. 2, 1956, added par. (13).
    • 1956 Act June 29, 1956, added par. (14).

    For limitation period in case of—

    (1) Adjustments to accrued foreign taxes, see section 905(c).

    Amended 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.

    (2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).

    Amended 1976, 1977, 1986
    • 1986 Pub. L. 99-514 Pub. L. 99–514 amended par. (2) generally, substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”.
    • 1977 Pub. L. 95-30 Pub. L. 95–30 substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)” for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (3) as (2). Former par. (2) redesignated (1).

    (3) Involuntary conversion of property, see section 1033(a)(2)(C) and (D).

    Amended 1964, 1976
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2).
    • 1964 Pub. L. 88-272 Pub. L. 88–272 substituted “with respect to the” for “to take”.

    (4) Application by fiduciary for discharge from personal liability for estate tax, see section 2204.

    Amended 1976, 1978, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1978 Pub. L. 95-600 Pub. L. 95–600, § 405(c)(6), substituted “principal residence” for “residence”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (5) as (4). Former par. (4) redesignated (3).

    (5) Insolvent banks and trust companies, see section 7507.

    Amended 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).

    (6) Service in a combat zone, etc., see section 7508.

    Amended 1976, 1978, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1978 Pub. L. 95-600 Pub. L. 95–600, § 703(j)(10), amended directory language of Pub. L. 94–455, § 1901(b)(37)(D). See 1976 Amendment note below.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (10) as (6).
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(D), as amended by Pub. L. 95–600, § 703(j)(10), struck out par. (6) which referred to section 1335 for war loss recoveries where the prior benefit rule was elected.

    (7) Claims against transferees and fiduciaries, see chapter 71.

    Amended 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out.

    (8) Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.

    Amended 1969, 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (12) as (8).
    • 1969 Pub. L. 91-172 Pub. L. 91–172 struck out par. (8).

    (9) Assessment and collection of interest, see section 6601(g).

    Amended 1970, 1976, 1978, 1983, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”.
    • 1978 Pub. L. 95-618 Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(A), (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5).
    • 1970 Pub. L. 91-614 Pub. L. 91–614 substituted “fiduciary” for “executor”.

    (10) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).

    Amended 1976, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34 redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
    • 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(32)(B), redesignated par. (15) as (10). Former par. (10) redesignated (6).