§6216 — Title 26 Internal Revenue Code | U.S. Code

Summary

Points to where to find the rules for four kinds of tax procedures. Receivership cases are in chapter 70, subchapter B; jeopardy assessments are in chapter 70, subchapter A; claims against transferees (people who received property) and fiduciaries (people who manage property for others) are in chapter 71; and partnership item procedures are in subchapter C.

Title 26, §6216

Internal Revenue Code — Source: USLM XML via OLRC

(1)For procedures relating to receivership proceedings, see subchapter B of chapter 70.

(2)For procedures relating to jeopardy assessments, see subchapter A of chapter 70.

(3)For procedures relating to claims against transferees and fiduciaries, see chapter 71.

(4)For procedures relating to partnership items, see subchapter C.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1982—Par. (4). Pub. L. 97–248 added par. (4). 1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.

Statutory Notes and Related Subsidiaries

Effective Date

of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

§6216 Cross References

Summary

Title 26, §6216

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata