§ 6504 Cross references
For limitation period in case of—
(1) Adjustments to accrued foreign taxes, see section .
(2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section .
(3) Involuntary conversion of property, see section and (D).
(4) Application by fiduciary for discharge from personal liability for estate tax, see section .
(5) Insolvent banks and trust companies, see section .
(6) Service in a combat zone, etc., see section .
(7) Claims against transferees and fiduciaries, see chapter 71.
(8) Assessments to recover excessive amounts paid under section (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section for excessive claims under section , , or , see section .
(9) Assessment and collection of interest, see section .
(10) Assessment of civil penalties under section or , see section .
(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397; Pub. L. 85–866, title I, § 84(b), Sept. 2, 1958, 72 Stat. 1664; Pub. L. 88–272, title I, § 112(d)(2), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title II, § 213(c)(3), Dec. 30, 1969, 83 Stat. 572; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 93–625, § 7(d)(4), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), Oct. 4, 1976, 90 Stat. 1694, 1800, 1802, 1803, 1829; Pub. L. 95–30, title I, § 101(d)(16), May 23, 1977, 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), Nov. 6, 1978, 92 Stat. 2871, 2942; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–248, title IV, § 402(c)(6), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–424, title V, § 515(b)(10), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 99–514, title I, § 104(b)(18), Oct. 22, 1986, 100 Stat. 2106; Pub. L. 105–34, title III, § 312(d)(13), Aug. 5, 1997, 111 Stat. 840; Pub. L. 114–74, title XI, § 1101(f)(5), Nov. 2, 2015, 129 Stat. 638.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6504