Contents
- (a) General rule2 changes
- (b) Time return deemed filed4 changes
- (c) Exceptions18 changes
- (d) Request for prompt assessment1 change
- (e) Substantial omission of items13 changes
- (f) Personal holding company tax1 change
- (g) Certain income tax returns of corporations3 changes
- (h) Net operating loss or capital loss carrybacks3 changes
- (i) Foreign tax carrybacks2 changes
- (j) Certain credit carrybacks4 changes
- (k) Tentative carryback adjustment assessment period2 changes
- (l) Special rule for chapter 42 and similar taxes4 changes
- (m) Deficiencies attributable to election of certain credits20 changes
- (n) Assessable payment of employer shared responsibility9 changes
- (o) Material assistance from a prohibited foreign entity7 changes
- (p) Cross reference4 changes
(m)The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).
United States Government work; public domain under 17 U.S.C. § 105.