# Pub. L. 111-237: changes to the Internal Revenue Code

2010-08-16, 124 Stat. 2497. Source: <https://www.govinfo.gov/link/plaw/111/public/237>.

## Legislative history

- Bill: [H.R. 5552](https://www.congress.gov/bill/111th-congress/house-bill/5552)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

## § 6201: Assessment authority

- § 6201(a)(4): Pub. L. 111–237 added par. (4).

## § 6213: Restrictions applicable to deficiencies; petition to Tax Court

- § 6213(b)(5): Pub. L. 111–237 added par. (5).

## § 6302: Mode or time of collection

- § 6302(d): Pub. L. 111–237 amended subsec. (d) generally. Prior to amendment, text read as follows: “The taxes imposed by subsections (a) and (b) of section 4161 (relating to taxes on sporting goods) shall be due and payable on the date for filing the return for such taxes.”

## § 6501: Limitations on assessment and collection

- § 6501(c)(11): Pub. L. 111–237 added par. (11).