Learn About the Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2024 | Updated by FindLaw Staff
For limitation period in case of--
(1) Adjustments to accrued foreign taxes, see section 905(c).
(2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).
(3) Involuntary conversion of property, see section 1033(a)(2)(C) and (D).
(4) Application by fiduciary for discharge from personal liability for estate tax, see section 2204.
(5) Insolvent banks and trust companies, see section 7507.
(6) Service in a combat zone, etc., see section 7508.
(7) Claims against transferees and fiduciaries, see chapter 71.
(8) Assessments to recover excessive amounts paid under section 6420 (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 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.
(9) Assessment and collection of interest, see section 6601(g).
(10) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).
Cite this article: FindLaw.com - 26 U.S.C. § 6504 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 6504. Cross references - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-6504/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)