# § 6504. Cross references
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).
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397; Pub. L. 85–866, title I, § 84(b), Sept. 2, 1958, 72 Stat. 1664; Pub. L. 88–272, title I, § 112(d)(2), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title II, § 213(c)(3), Dec. 30, 1969, 83 Stat. 572; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 93–625, § 7(d)(4), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), Oct. 4, 1976, 90 Stat. 1694, 1800, 1802, 1803, 1829; Pub. L. 95–30, title I, § 101(d)(16), May 23, 1977, 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), Nov. 6, 1978, 92 Stat. 2871, 2942; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–248, title IV, § 402(c)(6), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–424, title V, § 515(b)(10), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 99–514, title I, § 104(b)(18), Oct. 22, 1986, 100 Stat. 2106; Pub. L. 105–34, title III, § 312(d)(13), Aug. 5, 1997, 111 Stat. 840; Pub. L. 114–74, title XI, § 1101(f)(5), Nov. 2, 2015, 129 Stat. 638.)
## Editorial Notes
### Amendments
2015—Par. (11). struck out par. (11) which read as follows: “Assessments of tax attributable to partnership items, see section 6229.”
1997—Pars. (4) to (12). redesignated pars. (5) to (12) as (4) to (11), respectively, and struck out former par. (4) which read as follows: “Gain upon sale or exchange of principal residence, see section 1034(j).”
1986—Par. (2). amended par. (2) generally, substituting “where taxpayer and his spouse make separate returns, see section 63(e)(3)” for “and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)”.
1983—Par. (9). struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”, and struck out “6424,” after “6421,”.
1982—Par. (12). added par. (12).
1978—Par. (4). , substituted “principal residence” for “residence”.
Par. (6). , amended directory language of . See 1976 Amendment note below.
Par. (9). substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
1977—Par. (2). substituted “treatment with respect to itemized deductions and zero bracket amount where taxpayer and his spouse make separate returns, see section 63(g)(5)” for “election with respect to the standard deduction where taxpayer and his spouse make separate returns, see section 144(b)”.
1976—Par. (1). , §§ 1901(b)(36)(C), 1906(a)(32)(B), redesignated par. (2) as (1). Former par. (1), which referred to section 1321 for adjustments incident to involuntary liquidation of inventory, was struck out.
Par. (2). , redesignated par. (3) as (2). Former par. (2) redesignated (1).
Par. (3). , §§ 1901(b)(31)(D), 1906(a)(32)(B), redesignated par. (4) as (3) and substituted “section 1033(a)(2)(C) and (D)” for “section 1033(a)(3)(C) and (D)”. Former par. (3) redesignated (2).
Par. (4). , redesignated par. (5) as (4). Former par. (4) redesignated (3).
Par. (5). , §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (9) as (5). Former par. (5) redesignated (4).
Par. (6). , redesignated par. (10) as (6).
, as amended by , struck out par. (6) which referred to section 1335 for war loss recoveries where the prior benefit rule was elected.
Par. (7). , §§ 1901(b)(39)(B), 1906(a)(32)(B), redesignated par. (11) as (7). Former par. (7), which referred to section 1346 for recovery of unconstitutional federal taxes, was struck out.
Par. (8). , redesignated par. (12) as (8).
Par. (9). , (B), redesignated par. (13) as (9) and inserted provisions relating to sections 6421, 6424, and 6427. Former par. (9) redesignated (5).
Par. (10). , redesignated par. (15) as (10). Former par. (10) redesignated (6).
Par. (11). , §§ 1203(h)(2), 1906(a)(32)(B), added par. (11). Former par. (11) redesignated (7).
Par. (12). , redesignated par. (12) as (8).
Par. (13). , redesignated par. (13) as (9).
Par. (14). , struck out par. (14) which referred to section 6206 for assessments to recover excessive amounts paid under section 6421, and assessments of civil penalties under section 6675, and for excessive claims under section 6421.
Par. (15). , redesignated par. (15) as (10).
1975—Par. (15). substituted reference to section 6601(g) for 6601(h).
1970—Par. (9). substituted “fiduciary” for “executor”.
1969—Par. (8). struck out par. (8).
1964—Par. (3). substituted “with respect to the” for “to take”.
1958—Par. (15). added par. (15).
1956—Par. (13). Act. , added par. (13).
Par. (14). Act , added par. (14).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2015 Amendment
Amendment by applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as an Effective Date note under .
### Effective Date of 1997 Amendment
Amendment by applicable to sales and exchanges after , with certain exceptions, see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1983 Amendment
Amendment by applicable with respect to articles sold after , see , set out as a note under .
### Effective Date of 1982 Amendment
Amendment by applicable to partnership taxable years beginning after , with provision for applicability of amendment to any partnership taxable year ending after , if partnership, each partner, and each indirect partner requests such application and Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of , set out as a note under .
### Effective Date of 1978 Amendments
Amendment by effective on first day of first calendar month which begins more than 10 days after , see , set out as a note under .
Amendment by applicable to sales and exchanges of residences after , in taxable years ending after such date, see , set out as a note under .
Amendment by effective , see , set out as a note under .
### Effective Date of 1977 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by applicable to documents prepared after , see , set out as a note under .
Amendment by section 1901(b)(31)(D), (36)(C), (37)(D), (39)(B) of applicable with respect to taxable years beginning after , see , set out as a note under .
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date of 1975 Amendment
Amendment by effective , and applicable to amounts outstanding on such date or arising thereafter, see , set out as an Effective Date note under .
### Effective Date of 1970 Amendment
Amendment by applicable with respect to decedents dying after , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment applicable to taxable years beginning after , see , set out as an Effective Date note under .
### Effective Date of 1964 Amendment
Amendment by effective, except for purposes of , with respect to taxable years beginning after , see , set out as a note under .
### Effective Date of 1958 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under .