# 26 U.S.C. § 6504: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6504>. Cite pinpoints as 26 U.S.C. § 6504(a)(1).

For limitation period in case of—

## § 6504(1)

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

## § 6504(2)

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

## § 6504(3)

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

## § 6504(4)

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

## § 6504(5)

Insolvent banks and trust companies, see section 7507.

## § 6504(6)

Service in a combat zone, etc., see section 7508.

## § 6504(7)

Claims against transferees and fiduciaries, see chapter 71.

## § 6504(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.

## § 6504(9)

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

## § 6504(10)

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

## Connections

Cites: § 63 Taxable income defined; § 905 Applicable rules; § 1033 Involuntary conversions; § 2204 Discharge of fiduciary from personal liability; § 6206 Special rules applicable to excessive claims under certain sections; § 6420 Gasoline used on farms; § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax; § 6675 Excessive claims with respect to the use of certain fuels; § 6694 Understatement of taxpayer’s liability by tax return preparer; § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B; § 7507 Exemption of insolvent banks from tax; § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

Cited by: none

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 807
- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 91
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 397
- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1664
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 24
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 572
- 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1837
- 1975-01-03: [Pub. L. 93-625](/26/act/93-625.md), 88 Stat. 2115
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1694
- 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 134
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2871
- 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3191
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 667
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2106
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 840
- 2015-11-02: [Pub. L. 114-74](/26/act/114-74.md), 129 Stat. 638