skip navigation
search


NOTES:


Effective Date of 2003 Revision

The amendments, insofar as they relate to section 6015 (e)(1)(B)(ii) of this title, are effective with respect to proceedings commenced with respect to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of July 22, 1998; insofar as they relate to section 6213 (a) of this title, are effective as of July 22, 1998; insofar as they relate to section 6225 (b) of this title, are effective with respect to proceedings commenced for partnership tax years ending after Aug. 5, 1997; and insofar as they relate to section 6246 (b) of this title, are effective with respect to proceedings commenced for partnership tax years beginning after Dec. 31, 1997.

LII has no control over and does not endorse any external Internet site that contains links to or references LII.