Pub. L. 100-418 Aug. 23, 1988

102 Stat. 1323 · Changed 22 sections of the Code

Bill H.R. 4848

§ 164 Taxes

(a)(4) Pub. L. 100–418 struck out par. (4) relating to windfall profit tax imposed by section 4986 and redesignated par. (5)…
(a) Pub. L. 100–418 redesignated par. (5), relating to environmental tax, as (4).

§ 193 Tertiary injectants

(b)(3)(A) Pub. L. 100–418 substituted “section 4996(b)(8)(C) as in effect before its repeal” for “section 4996(b)(8)(C)”.

§ 291 Special rules relating to corporate preference items

(b)(4) Pub. L. 100–418 amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For purposes of this…

§ 6161 Extension of time for paying tax

(b)(1) Pub. L. 100–418 substituted “or 44” for “44, or 45” in two places.

§ 6211 Definition of a deficiency

(a) Pub. L. 100–418, § 1941(b)(2)(B)(i), (C), in introductory provisions, substituted “and 44” for “44, and 45” and “or 44”…
(b)(2) Pub. L. 100–418, § 1941(b)(2)(B)(ii), substituted “or 44” for “44, or 45”.
(b) Pub. L. 100–418, § 1941(b)(2)(D), struck out pars. (5) and (6) which read as follows:

§ 6212 Notice of deficiency

(a) Pub. L. 100–418, § 1941(b)(2)(B)(iii), substituted “or 44” for “44, or 45”.
(b)(1) Pub. L. 100–418, § 1941(b)(2)(E), substituted “or chapter 44” for “chapter 44, or chapter 45” and “chapter 44, and this…
(c)(1) Pub. L. 100–418, § 1941(b)(2)(F), substituted “or of chapter 42 tax” for “of chapter 42 tax” and struck out “, or of…

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

(a) Pub. L. 100–418, § 1941(b)(2)(B)(iv), substituted “or 44” for “44, or 45”.
(g)(1) (g)(2)(E) Pub. L. 100–418, § 1941(b)(2)(B)(v), substituted “or 44” for “44, or 45”.

§ 6214 Determinations by Tax Court

(c) Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.
(d) Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”.

§ 6302 Mode or time of collection

(e) Pub. L. 100–418 substituted “For” for “(1) For” and struck out par. (2) which read as follows: “For depositary…

§ 6344 Cross references

(a)(1) Pub. L. 100–418 substituted “or 44” for “44, or 45”.

§ 6501 Limitations on assessment and collection

(m) Pub. L. 100–418 struck out subsec. (m) relating to special rules for windfall profit tax.

§ 6511 Limitations on credit or refund

(h) Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h) and struck out former subsec. (h) which related to…
(i) Pub. L. 100–418, § 1941(b)(2)(I), redesignated subsec. (i) as (h).

§ 6512 Limitations in case of petition to Tax Court

(a) Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and…
(b)(1) Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and…

§ 6611 Interest on overpayments

(h) § 6611 Pub. L. 100–418 redesignated subsecs. (i) and (j) as (h) and (i), respectively, and struck out former subsec. (h) which…

§ 6654 Failure by individual to pay estimated income tax

(f)(3) Pub. L. 100–418 amended par. (3) generally. Prior to amendment par. (3) read as follows: “the sum of—

§ 6655 Failure by corporation to pay estimated income tax

(g)(1)(B) Pub. L. 100–418 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “the sum of—

§ 6724 Waiver; definitions and special rules

(d)(1)(B) Pub. L. 100–418, § 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which…
(d)(2) Pub. L. 100–418, § 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out…

§ 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

(a) Pub. L. 100–418 substituted “and 44” for “44, and 45”.

§ 7422 Civil actions for refund

(e) Pub. L. 100–418 substituted “or 44” for “44, or 45”.

§ 7512 Separate accounting for certain collected taxes, etc.

(a) Pub. L. 100–418, § 1941(b)(2)(O)(i), substituted “or chapter 33” for “, by chapter 33, or by section 4986” in…
(b) Pub. L. 100–418, § 1941(b)(2)(O)(i), (ii), substituted “or chapter 33” for “, by chapter 33, or by section 4986” and…
(c) Pub. L. 100–418, § 1941(b)(2)(O)(ii), substituted “or chapter 33” for “, chapter 33, or section 4986”.

§ 7652 Shipments to the United States

(e)(3) Pub. L. 100–418 substituted “subheading 2208.40.00 of the Harmonized Tariff Schedule of the United States” for “item…

§ 9504 Sport Fish Restoration and Boating Trust Fund

(b)(1)(B) Pub. L. 100–418 substituted “heading 9507 of the Harmonized Tariff Schedule of the United States” for “subpart B of…