Pub. L. 111-237 Aug. 16, 2010

124 Stat. 2497 · Changed 4 sections of the Code

Bill H.R. 5552 · Bluebook JCT general explanation (2011)

§ 6201 Assessment authority

  • (a)(4) Pub. L. 111–237 added par. (4).

§ 6213 Restrictions applicable to deficiencies; petition to Tax Court

  • (b)(5) Pub. L. 111–237 added par. (5).

§ 6302 Mode or time of collection

  • (d) Pub. L. 111–237 amended subsec. (d) generally. Prior to amendment, text read as follows: “The taxes imposed by…

§ 6501 Limitations on assessment and collection

  • (c)(11) Pub. L. 111–237 added par. (11).