Amended 1980, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(14), redesignated subsec. (j) as (i) and struck out former subsec. (i) which related to a special rule for certain tread rubber tax credits or refunds.
- 1980 Pub. L. 96-598 Pub. L. 96–598 redesignated former subsec. (i) as (j).
Cases: United States v. Brockamp, 519 U.S. 347 (1997)
Forms: Form 4720; Form 990-PF
Final rules 1
(a) Period of limitation on filing claim Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid.
Amended 1958
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 82(a), struck out from first sentence “required to be” after “3 years from the time the return was”, and “(determined without regard to any extension of time)” before “or 2 years”.
Cases: United States v. Dalm, 494 U.S. 596 (1990); United States v. Clintwood Elkhorn Mining Co., 553 U.S. 1 (2008)
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(b) Limitation on allowance of credits and refunds
(1) Filing of claim within prescribed period No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period.
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(2) Limit on amount of credit or refund
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(A) Limit where claim filed within 3-year period If the claim was filed by the taxpayer during the 3-year period prescribed in subsection (a), the amount of the credit or refund shall not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to 3 years plus the period of any extension of time for filing the return. If the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim.
Amended 1958
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 82(b), substituted “Limit where claim not filed within 3-year period” for “Limit to amount paid within years” in heading, and in text substituted “within the period,” for “within the 3 years”, inserted “equal to 3 years plus the period of any extension of time for filing the return” and struck out provision that if the tax was required to be paid by means of a stamp, the amount of the credit or refund shall not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim.
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(B) Limit where claim not filed within 3-year period If the claim was not filed within such 3-year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the 2 years immediately preceding the filing of the claim.
Amended 1958
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 82(c), substituted “Limit where claim not filed within 3-year period” for “Limit to amount paid within 2 years” in heading.
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(C) Limit if no claim filed If no claim was filed, the credit or refund shall not exceed the amount which would be allowable under subparagraph (A) or (B), as the case may be, if claim was filed on the date the credit or refund is allowed.
(c) Special rules applicable in case of extension of time by agreement If an agreement under the provisions of section 6501(c)(4) extending the period for assessment of a tax imposed by this title is made within the period prescribed in subsection (a) for the filing of a claim for credit or refund—
(1) Time for filing claim The period for filing claim for credit or refund or for making credit or refund if no claim is filed, provided in subsections (a) and (b)(1), shall not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof under section 6501(c)(4).
(2) Limit on amount If a claim is filed, or a credit or refund is allowed when no claim was filed, after the execution of the agreement and within 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof, the amount of the credit or refund shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund, as the case may be, plus the portion of the tax paid within the period which would be applicable under subsection (b)(2) if a claim had been filed on the date the agreement was executed.
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(3) Claims not subject to special rule This subsection shall not apply in the case of a claim filed, or credit or refund allowed if no claim is filed, either—
(d) Special rules applicable to income taxes
Amended 1977, 1978
- 1978 Pub. L. 95-628 Pub. L. 95–628, § 8(b)(2)(A), struck out par. (9) which provided for a special period of limitation with respect to new employee credit carrybacks.
- 1977 Pub. L. 95-30 Pub. L. 95–30 added par. (9).
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(1) Seven-year period of limitation with respect to bad debts and worthless securities If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of—
(A) The deductibility by the taxpayer, under section 166 or section 832(c), of a debt as a debt which became worthless, or, under section 165(g), of a loss from worthlessness of a security, or
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(B) The effect that the deductibility of a debt or loss described in subparagraph (A) has on the application to the taxpayer of a carryover,
in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be 7 years from the date prescribed by law for filing the return for the year with respect to which the claim is made. If the claim for credit or refund relates to an overpayment on account of the effect that the deductibility of such a debt or loss has on the application to the taxpayer of a carryback, the period shall be either 7 years from the date prescribed by law for filing the return for the year of the net operating loss which results in such carryback or the period prescribed in paragraph (2) of this subsection, whichever expires the later. In the case of a claim described in this paragraph the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to the deductibility of items described in this paragraph.
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(2) Special period of limitation with respect to net operating loss or capital loss carrybacks
Amended 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 512(e)(2)(A), substituted “loss or capital loss carrybacks” for “loss carrybacks” in heading.
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(A) Period of limitation If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends 3 years after the time prescribed by law for filing the return (including extensions thereof) for the taxable year of the net operating loss or net capital loss which results in such carryback, or the period prescribed in subsection (c) in respect of such taxable year, whichever expires later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
Amended 1958, 1959, 1962, 1969, 1976, 1978, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(17)(B), struck out before period at end of first sentence “; except that with respect to an overpayment attributable to the creation of, or an increase in a net operating loss carryback as a result of the elimination of excessive profits by a renegotiation (as defined in section 1481(a)(1)(A)), the period shall not expire before the expiration of the 12th month following the month in which the agreement or order for the elimination of such excessive profits becomes final”.
- 1978 Pub. L. 95-628 Pub. L. 95–628, § 8(a), substituted “3 years after the time prescribed by law for filing the return (including extensions thereof) for” for “with the expiration of the 15th day of the 40th month (or the 39th month, in the case of a corporation) following the end of”.
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 703(p)(3), struck out provisions relating to the period of limitations with respect to an overpayment attributable to a net operating loss carryback to any year on account of a certification issued to the taxpayer under section 317 of the Trade Expansion Act of 1962.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906 (a)(33)(A), struck out “September 1, 1959, or” after “shall not expire before” and “, whichever is the later” after “profits becomes final”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 512(e)(2)(B), (C), substituted “loss carryback or a capital loss carryback” for “loss carryback” and “operating loss or net capital loss which” for “operating loss which”.
- 1962 Pub. L. 87-794 Pub. L. 87–794 inserted provisions stating that, with respect to an overpayment attributable to a net operating loss carryback to any year on account of a certification under section 317 of the Trade Expansion Act of 1962, the period of limitations shall not expire before the expiration of the sixth month following the month in which such certification is issued to the taxpayer.
- 1959 Pub. L. 86-280 Pub. L. 86–280 inserted in first sentence exception with respect to overpayment as a result of elimination of excess profits by renegotiation.
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 82(d), substituted in first sentence “15th day of the 40th month (or 39th month, in the case of a corporation)” for “15th day of the 39th month”.
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(B) Applicable rules
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 141(b)(3), amended subpar. (B) generally, restating cl. (i) as cls. (i), (ii), and (iii) and striking out former cl. (ii) which read as follows: “A claim for credit or refund for a computation year (as defined in section 1302(c)(1)) shall be determined to relate to an overpayment attributable to a net operating loss carryback or a capital loss carryback, as the case may be, when such carryback relates to any base period year (as defined in section 1302(c)(3)).”
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(i) In general If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carryback or a capital loss carryback is otherwise prevented by the operation of any law or rule of law other than section 7122 (relating to compromises), such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Amended 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 512(e)(2)(D), (E), substituted “loss carryback or a capital loss carryback” for “loss carryback” and inserted reference to short-term capital loss.
(ii) Tentative carryback adjustments If the allowance of an application, credit, or refund of a decrease in tax determined under section 6411(b) is otherwise prevented by the operation of any law or rule of law other than section 7122, such application, credit, or refund may be allowed or made if application for a tentative carryback adjustment is made within the period provided in section 6411(a).
Amended 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, §§ 311(d)(3), 512(e)(2)(F), substituted references to section “1302(c)(1)” and “1302(c)(3)” for section “1302(e)(1)” and “1302(e)(3)”, respectively, and substituted “loss carryback or a capital loss carryback, as the case may be,” for “loss carryback”.
(iii) Determinations by courts to be conclusive In the case of any such claim for credit or refund or any such application for a tentative carryback adjustment, the determination by any court, including the Tax Court, in any proceeding in which the decision of the court has become final, shall be conclusive except with respect to—
(I) the net operating loss deduction and the effect of such deduction, and
(II) the determination of a short-term capital loss and the effect of such short-term capital loss, to the extent that such deduction or short-term capital loss is affected by a carryback which was not an issue in such proceeding.
(3) Special rules relating to foreign tax credit
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(A) Special period of limitation with respect to foreign taxes paid or accrued If the claim for credit or refund relates to an overpayment attributable to any taxes paid or accrued to any foreign country or to any possession of the United States for which credit is allowed against the tax imposed by subtitle A in accordance with the provisions of section 901 or the provisions of any treaty to which the United States is a party, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be 10 years from the date prescribed by law for filing the return for the year in which such taxes were actually paid or accrued.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1056(a), substituted “for the year in which such taxes were actually paid or accrued” for “for the year with respect to which the claim is made”.
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(B) Exception in the case of foreign taxes paid or accrued In the case of a claim described in subparagraph (A), the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to the allowance of a credit for the taxes described in subparagraph (A).
(4) Special period of limitation with respect to certain credit carrybacks
Amended 1962, 1978
- 1978 Pub. L. 95-628 Pub. L. 95–628, § 8(b)(1), substituted in heading “certain credit carrybacks” for “investment credit carrybacks”, in subpar. (A), substituted “a credit carryback” for “an investment credit carryback”, “period shall be that period which ends 3 years after the time prescribed by law for filing the return (including extensions thereof) for the taxable year of the unused credit which results in such carryback” for “period shall be that period which ends with the expiration of the 15th day of the 40th month (or 39th month, in the case of a corporation) following the end of the taxable year of the unused investment credit which results in such carryback”, and “(or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, the period shall be that period which ends 3 years after the time prescribed by law for filing the return, including extensions thereof, for such subsequent taxable year)” for “(or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback or a capital loss carryback from a subsequent taxable year, the period shall be that period which ends with the expiration of the 15th day of the 40th month, or 39th month, in the case of a corporation, following the end of such subsequent taxable year),”, in subpar. (B), substituted “a credit carryback” for “an investment credit carryback”, “any credit” for “the investment credit”, and “affected by a credit carryback” for “affected by a carryback”; and added subpar. (C).
- 1962 Pub. L. 87-834 Pub. L. 87–834 added par. (4).
(A) Period of limitation If the claim for credit or refund relates to an overpayment attributable to a credit carryback, in lieu of the 3-year period of limitation prescribed in subsection (a), the period shall be that period which ends 3 years after the time prescribed by law for filing the return (including extensions thereof) for the taxable year of the unused credit which results in such carryback (or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, the period shall be that period which ends 3 years after the time prescribed by law for filing the return, including extensions thereof, for such subsequent taxable year) or the period prescribed in subsection (c) in respect of such taxable year, whichever expires later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
Amended 1967, 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 512(e)(2)(G), substituted “loss carryback or a capital loss carryback” for “loss carryback”.
- 1967 Pub. L. 90-225 Pub. L. 90–225 inserted “(or, with respect to any portion of an investment credit carryback from a taxable year attributable to a net operating loss carryback from a subsequent taxable year, the period shall be that period which ends with the expiration of the 15th day of the 40th month, or 39th month, in the case of a corporation, following the end of such subsequent taxable year)” after “the unused investment credit which results in such carryback”.
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(B) Applicable rules If the allowance of a credit or refund of an overpayment of tax attributable to a credit carryback is otherwise prevented by the operation of any law or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph. In the case of any such claim for credit or refund, the determination by any court, including the Tax Court, in any proceeding in which the decision of the court has become final, shall not be conclusive with respect to any credit, and the effect of such credit, to the extent that such credit is affected by a credit carryback which was not in issue in such proceeding.
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(C) Credit carryback defined For purposes of this paragraph, the term “credit carryback” means any business carryback under section 39.
Amended 1981, 1984, 1986, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1018(u)(21), made technical correction to directory language of Pub. L. 99–514, § 231(d)(3)(I), see 1986 Amendment note below.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 231(d)(3)(I), as amended by Pub. L. 100–647, § 1018(u)(21), struck out “and any research credit carryback under section 30(g)(2)” after “under section 39”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(40), substituted “business carryback under section 39 and any research credit carryback under section 30(g)(2)” for “investment credit carryback, work incentive program credit carryback, new employee credit carryback, research credit carryback, and employee stock ownership credit carryback”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 331(d)(2)(A), inserted reference to employee stock ownership credit carryback.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 221(b)(2)(A), inserted reference to research credit carryback.
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(5) Special period of limitation with respect to self-employment tax in certain cases If the claim for credit or refund relates to an overpayment of the tax imposed by chapter 2 (relating to the tax on self-employment income) attributable to an agreement, or modification of an agreement, made pursuant to section 218 of the Social Security Act (relating to coverage of State and local employees), and if the allowance of a credit or refund of such overpayment is otherwise prevented by the operation of any law or rule of law other than section 7122 (relating to compromises), such credit or refund may be allowed or made if claim therefor is filed on or before the last day of the second year after the calendar year in which such agreement (or modification) is agreed to by the State and the Commissioner of Social Security.
Amended 1976, 1984, 1994
- 1994 Pub. L. 103-296 Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 2663(j)(5)(F), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(a)(33)(B), struck out “the later of the following dates: (A)” after “filed on or before” and “, or (B) December 31, 1965” after “Health, Education, and Welfare”.
(6) Special period of limitation with respect to amounts included in income subsequently recaptured under qualified plan termination If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of the recapture, under section 4045 of the Employee Retirement Income Security Act of 1974, of amounts included in income for a prior taxable year, the 3-year period of limitation prescribed in subsection (a) shall be extended, for purposes of permitting a credit or refund of the amount of the recapture, until the date which occurs one year after the date on which such recaptured amount is paid by the taxpayer.
Amended 1964, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 211(b)(25), redesignated par. (7) as (6) and struck out former par. (6) relating to a special period of limitation with respect to reduction of policyholders surplus account of life insurance companies.
- 1964 Pub. L. 88-571 Pub. L. 88–571 added par. (6).
- 1964 Pub. L. 88-272 Pub. L. 88–272 designated existing provisions as clause (i) and added clause (ii) in par. (2)(B), and added par. (5).
(7) Special period of limitation with respect to self-employment tax in certain cases If—
(A) the claim for credit or refund relates to an overpayment of the tax imposed by chapter 2 (relating to the tax on self-employment income) attributable to Tax Court determination in a proceeding under section 7436, and
(B) the allowance of a credit or refund of such overpayment is otherwise prevented by the operation of any law or rule of law other than section 7122 (relating to compromises),
such credit or refund may be allowed or made if claim therefor is filed on or before the last day of the second year after the calendar year in which such determination becomes final.
Amended 1971, 1976, 1978, 1984, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1454(b)(1), added par. (7).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 211(b)(25), redesignated par. (7) as (6) and struck out former par. (6) relating to a special period of limitation with respect to reduction of policyholders surplus account of life insurance companies.
- 1978 Pub. L. 95-628 Pub. L. 95–628, § 8(b)(2), redesignated par. (8) as (7). Former par. (7), which provided for a special period of limitation with respect to work incentive program credit carrybacks, was struck out.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2107(g)(2)(B), inserted “, an investment credit carryback,” after “net operating loss carryback”.
- 1971 Pub. L. 92-178 Pub. L. 92–178 added par. (7).
(8) Special rules when uniformed services retired pay is reduced as a result of award of disability compensation
Amended 1974, 1978, 2008
- 2008 Pub. L. 110-245 Pub. L. 110–245 added par. (8).
- 1978 Pub. L. 95-628 Pub. L. 95–628, § 8(b)(2)(B), redesignated par. (8) as (7).
- 1974 Pub. L. 93-406 Pub. L. 93–406 added par. (8).
(A) Period of limitation on filing claim If the claim for credit or refund relates to an overpayment of tax imposed by subtitle A on account of—
(i) the reduction of uniformed services retired pay computed under section 1406 or 1407 of title 10, United States Code, or
(ii) the waiver of such pay under section 5305 of title 38 of such Code,
as a result of an award of compensation under title 38 of such Code pursuant to a determination by the Secretary of Veterans Affairs, the 3-year period of limitation prescribed in subsection (a) shall be extended, for purposes of permitting a credit or refund based upon the amount of such reduction or waiver, until the end of the 1-year period beginning on the date of such determination.
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(B) Limitation to 5 taxable years Subparagraph (A) shall not apply with respect to any taxable year which began more than 5 years before the date of such determination.
[(e) Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(C), Nov. 5, 1990, 104 Stat. 1388–528]
Amended 1965, 1990
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11801(c)(22)(C), struck out subsec. (e) which related to special rules in case of manufactured sugar either exported, used as livestock feed, or for distillation or production of alcohol.
- 1965 Pub. L. 89-331 Pub. L. 89–331 inserted “or production” after “distillation” in heading.
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(f) Special rule for chapter 42 and similar taxes For purposes of any tax imposed by section 4912, chapter 42, or section 4975, the return referred to in subsection (a) shall be the return specified in section 6501(l)(1).
Amended 1956, 1969, 1980, 1984, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1018(u)(51), substituted “similar taxes” for “certain chapter 43 taxes” in heading, and “section 4912, chapter 42,” for “chapter 42” in text.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 163(b)(2), substituted “section 6501(l)(1)” for “section 6501(n)(1)”.
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 108(b)(1)(B), inserted in heading “and certain chapter 43” after “chapter 42”, and in text “or section 4975” after “chapter 42”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(h), added subsec. (f) and redesignated former subsec. (f) as (g).
- 1956 Act Apr. 2, 1956, added par. (5).
- 1956 Act June 29, 1956, added par. (6).
[(g) Repealed. Pub. L. 114–74, title XI, § 1101(f)(6), Nov. 2, 2015, 129 Stat. 638]
Amended 1969, 1976, 1978, 1980, 1982, 2015
- 2015 Pub. L. 114-74 Pub. L. 114–74 struck out subsec. (g). Text read as follows: “In the case of any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsections (c) and (d) of section 6230 shall apply in lieu of the provisions of this subchapter.”
- 1982 Pub. L. 97-248 Pub. L. 97–248 substituted “Special rule for claims with respect to partnership items” for “Special rule for partnership items of federally registered partnerships” in heading and, in text, substituted provisions that, in the case of any tax imposed by subtitle A with respect to any person which is attributable to any partnership item (as defined in section 6231(a)(3)), the provisions of section 6227 and subsecs. (c) and (d) of section 6230 shall apply in lieu of the provisions of this subchapter for provisions that (1) in the case of any tax imposed by subtitle A with respect to any person, the period for filing a claim for credit or refund of any overpayment attributable to any partnership item of a federally registered partnership would not expire before the later of (A) the date which was 4 years after the date prescribed by law (including extensions thereof) for filing the partnership return for the partnership taxable year in which the item arose, or (B) if an agreement under the provisions of section 6501(c)(4) extending the period for the assessment of any deficiency attributable to such partnership item was made before the date specified in subpar. (A), the date 6 months after the expiration of such extension, with the amount of the credit or refund allowed to exceed the portion of the tax paid within the period provided in subsec. (b)(2) or (c), whichever was applicable, and (2) for purposes of this subsec., the terms “partnership item” and “federally registered partnership” would have the same meanings as such terms had when used in section 6501(o).
- 1980 Pub. L. 96-222 Pub. L. 96–222, § 102(a)(2)(B), substituted “section 6501(o)” for “section 6501(q)”.
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 212(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1203(h)(3), added par. (7).
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(h), added subsec. (f) and redesignated former subsec. (f) as (g).
(h) Running of periods of limitation suspended while taxpayer is unable to manage financial affairs due to disability
Amended 1978, 1980, 1984, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (h) and redesignated former subsec. (h) as (i).
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h) and struck out former subsec. (h) which related to special rules for windfall profit taxes.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 714(p)(2)(G), amended par. (3) generally. Prior to amendment par. (3) related to partnership items of federally registered partnerships and provided that under regulations prescribed by the Secretary, rules similar to the rules of subsection (g) shall apply to the tax imposed by section 4986.
- 1980 Pub. L. 96-223 Pub. L. 96–223 added subsec. (h) and redesignated former subsec. (h) as (i).
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 212(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
(1) In general In the case of an individual, the running of the periods specified in subsections (a), (b), and (c) shall be suspended during any period of such individual’s life that such individual is financially disabled.
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1847(b)(15)(A), substituted “section 6501(m)(1)(B)” for “section 6501(q)(1)(B)”.
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(2) Financially disabled
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1847(b)(15)(B), substituted “section 6501(m)(2)(B)” for “section 6501(q)(2)(B)”.
(A) In general For purposes of paragraph (1), an individual is financially disabled if such individual is unable to manage his financial affairs by reason of a medically determinable physical or mental impairment of the individual which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to have such an impairment unless proof of the existence thereof is furnished in such form and manner as the Secretary may require.
(B) Exception where individual has guardian, etc. An individual shall not be treated as financially disabled during any period that such individual’s spouse or any other person is authorized to act on behalf of such individual in financial matters.
(i) Cross references
Amended 1980, 1984, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 added subsec. (h) and redesignated former subsec. (h) as (i).
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h).
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 735(c)(14), redesignated subsec. (j) as (i) and struck out former subsec. (i) which related to a special rule for certain tread rubber tax credits or refunds.
- 1980 Pub. L. 96-598 Pub. L. 96–598 added subsec. (i) and redesignated former subsec. (i) as (j).
- 1980 Pub. L. 96-223 Pub. L. 96–223 redesignated former subsec. (h) as (i).
(1) For time return deemed filed and tax considered paid, see section 6513.
(2) For limitations with respect to certain credits against estate tax, see sections 2014(b) and 2015.
Amended 2001
- 2001 Pub. L. 107-16 Pub. L. 107–16 substituted “2014(b)” for “2011(c), 2014(b),”.
(3) For limitations in case of floor stocks refunds, see section 6412.
(4) For a period of limitations for credit or refund in the case of joint income returns after separate returns have been filed, see section 6013(b)(3).
(5) For limitations in case of payments under section 6420 (relating to gasoline used on farms), see section 6420(b).
(6) For limitations in case of payments under section 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), see section 6421(d).
Amended 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(11), substituted “section 6421(d)” for “section 6421(c)”.
(7) For a period of limitations for refund of an overpayment of penalties imposed under section 6694 or 6695, see section 6696(d)(2).