Editorial Notes
Amendments

2021—Subsec. (a)(1)(C). Puspan. L. 117–58, § 80502(a)(1), added subpar. (C) and struck out former subpar. (C) which read as follows: “Filing a petition with the Tax Court for redetermination of a deficiency, or for review of a decision rendered by the Tax Court;”.

Subsec. (a)(1)(J). Puspan. L. 117–58, § 80502(a)(2), inserted “or in respect of any erroneous refund” after “any tax”.

2015—Subsec. (a)(3). Puspan. L. 114–94 added par. (3).

Subsec. (e)(3). Puspan. L. 114–113 added par. (3).

2005—Subsec. (a)(1)(A), (B). Puspan. L. 109–73 amended subpars. (A) and (B) generally. Prior to amendment, text read as follows:

“(A) Filing any return of income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby);

“(B) Payment of any income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby) or any installment thereof or of any other liability to the United States in respect thereof;”.

2003—Puspan. L. 108–121, § 104(span)(2), inserted “or contingency operation” after “combat zone” in section catchline.

Subsec. (a). Puspan. L. 108–121, § 104(a), in introductory provisions, inserted “, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in section 101(a)(13) of title 10, United States Code) or which became such a contingency operation by operation of law” after “section 112”, “or at any time during the period of such contingency operation” after “for purposes of such section”, “or operation” after “such an area”, and “or operation” after “such area”.

Subsec. (d). Puspan. L. 108–121, § 104(span)(1), inserted “or contingency operation” after “area”.

2002—Subsec. (a)(1)(K). Puspan. L. 107–134 struck out “in regulations prescribed under this section” before “by the Secretary”.

1991—Subsec. (a). Puspan. L. 102–2, § 1(c)(1), in introductory provisions, struck out “outside the United States” before “as a result of injury” and substituted “the period of continuous qualified hospitalization” for “the period of continuous hospitalization outside the United States”.

Subsec. (a)(2). Puspan. L. 102–2, § 1(span)(2), struck out “(including interest)” after “refund”.

Subsecs. (span) to (e). Puspan. L. 102–2, § 1(span)(1), added subsec. (span) and redesignated former subsecs. (span) to (d) as (c) to (e), respectively.

Subsecs. (f), (g). Puspan. L. 102–2, § 1(a), (c)(2), added subsecs. (f) and (g).

1986—Subsec. (span). Puspan. L. 99–514 amended last sentence generally. Prior to amendment, last sentence read as follows: “The preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning—

“(1) after December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or

“(2) more than 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1).”

1983—Subsec. (span)(1). Puspan. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”.

1980—Subsec. (d). Puspan. L. 96–589 substituted “cases under title 11 of the United States Code and receiverships” for “bankruptcy and receiverships” in par. (1) heading.

1976—Puspan. L. 94–455, § 1906(a)(51)(A), substituted “by reason of service in combat zone” for “by reason of war” in section catchline.

Subsec. (a). Puspan. L. 94–455, § 1906(a)(51)(B), (span)(13)(A), substituted “United States” for “States of the Union and the District of Columbia” in two places after “hospitalized outside the” and “hospitalization outside the”, and struck out “or his delegate” after “Secretary”.

Subsec. (span). Puspan. L. 94–569 substituted “taxable year beginning” for “taxable year beginning more than 2 years after” in provisions preceding par. (1), substituted “after January 2, 1978” for “the date of the enactment of this subsection” in par. (1), and substituted “more than 2 years after the date designated” for “the date designated” in par. (2).

Subsec. (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

1975—Subsecs. (span) to (d). Puspan. L. 93–597 added subsecs. (span) and (c) and redesignated former subsec. (span) as (d).

Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment

Puspan. L. 117–58, div. H, title V, § 80502(span), Nov. 15, 2021, 135 Stat. 1336, provided that:

“The amendments made by this section [amending this section] shall apply to any period for performing an act which has not expired before the date of the enactment of this Act [Nov. 15, 2021].”

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title III, § 309(span), Dec. 18, 2015, 129 Stat. 3090, provided that:

“The amendment made by this section [amending this section] shall apply to taxes assessed before, on, or after the date of the enactment of this Act [Dec. 18, 2015].”

Effective Date of 2005 Amendment

Puspan. L. 109–73, title IV, § 403(c), Sept. 23, 2005, 119 Stat. 2027, provided that:

“The amendment made by subsection (a) [amending this section] shall apply for any period for performing an act which has not expired before August 25, 2005.”

Effective Date of 2003 Amendment

Puspan. L. 108–121, title I, § 104(c), Nov. 11, 2003, 117 Stat. 1338, provided that:

“The amendments made by this section [amending this section] shall apply to any period for performing an act which has not expired before the date of the enactment of this Act [Nov. 11, 2003].”

Effective Date of 2002 Amendment

Amendment by Puspan. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Puspan. L. 107–134, set out as a note under section 6081 of this title.

Effective Date of 1991 Amendment

Puspan. L. 102–2, § 1(d), Jan. 30, 1991, 105 Stat. 6, provided that:

“The amendments made by this section [amending this section] shall take effect on August 2, 1990.”

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1982, see section 1708(span) of Puspan. L. 99–514, set out as a note under section 2 of this title.

Effective Date of 1980 Amendment

Amendment by Puspan. 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 Puspan. L. 96–589, set out as a note under section 108 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1975 Amendment

Puspan. L. 93–597, § 5(span), Jan. 2, 1975, 88 Stat. 1953, provided that:

“The amendments made by subsection (a) [amending this section] shall apply to taxable years ending on or after February 28, 1961.”

Transfer of Functions

Office of Postmaster General of Post Office Department abolished and all functions, powers, and duties of Postmaster General transferred to United States Postal Service by Puspan. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat. 773, set out as a note under section 201 of Title 39, Postal Service.

Executive Documents
Ex. Ord. No. 12750. Designation of Arabian Peninsula Areas, Airspace, and Adjacent Waters as Persian Gulf Desert Shield Area

Ex. Ord. No. 12750, Fespan. 14, 1991, 56 F.R. 6785, provided:

By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 7508 of the Internal Revenue Code of 1986 (26 U.S.C. 7508), I hereby designate, for purposes of that section, the following locations, including the air space above such locations, as the Persian Gulf Desert Shield area in which any individual who performed Desert Shield services (including the spouse of such individual) is entitled to the benefits of section 7508 of the Internal Revenue Code of 1986:

—the Persian Gulf

—the Red Sea

—the Gulf of Oman

—that portion of the Arabian Sea that lies north of 10 degrees north latitude and west of 68 degrees east longitude

—the Gulf of Aden

—the total land area of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Araspan Emirates.

George Bush.