skip navigation
TITLE 26 > Subtitle F > CHAPTER 76 > Subchapter B > § 7436
NOTES:
Source
(Added Pub. L. 105–34, title XIV, § 1454(a), Aug. 5, 1997, 111 Stat. 1055; amended Pub. L. 105–206, title III, § 3103(b)(1), July 22, 1998, 112 Stat. 731; Pub. L. 106–554, § 1(a)(7) [title III, § 314(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643.)
References in Text
Section 530 of the Revenue Act of 1978, referred to in subsec. (a)(2), is section 530 of Pub. L. 95–600, which is set out as a note under section
3401 of this title.
Prior Provisions
Amendments
2000—Subsec. (a). Pub. L. 106–554 inserted “and the proper amount of employment tax under such determination” before period at end of first sentence.
1998—Subsec. (c)(1). Pub. L. 105–206 substituted “$50,000” for “$10,000”.
Effective Date of 2000 Amendment
Amendment by Pub. L. 106–554 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section
1
(a)(7) [title III, § 314(g)] of Pub. L. 106–554, set out as a note under section
56 of this title.
Effective Date of 1998 Amendment
Pub. L. 105–206, title III, § 3103(c), July 22, 1998, 112 Stat. 731, provided that: “The amendments made by this section [amending this section and sections
7443A and
7463 of this title] shall apply to proceedings commenced after the date of the enactment of this Act [July 22, 1998].”
LII has no control over and does not endorse any external Internet site that contains links to or references LII.