Pub. L. 89-721 Nov. 2, 1966

80 Stat. 1150 · Changed 3 sections of the Code

Bill H.R. 11660

§ 6411 Tentative carryback and refund adjustments

  • (a) Pub. L. 89–721, § 2(a)–(c), provided in introductory text for a tentative carryback adjustment based on an investment…
  • (b) Pub. L. 89–721, § 2(d), inserted “or unused investment credit” after “net operating loss” in two places.
  • (c) Pub. L. 89–721, § 2(d), (e), inserted “or unused investment credit” after “net operating loss” and “or credit” after…

§ 6501 Limitations on assessment and collection

  • (j) Pub. L. 89–721, § 2(f), substituted “investment credit carryback (including deficiencies which may be assessed pursuant…
  • (m) Pub. L. 89–721, § 3(a), added subsec. (m).

§ 6611 Interest on overpayments

  • (e) Pub. L. 89–721 inserted “or, in case the return is filed after such last date, is refunded within 45 days after the…