26 USC 4961 - Abatement of second tier taxes where there is correction

U.S Code last checked for updates: May 18, 2024

§ 4961.

Abatement of second tier taxes where there is correction

(a)

General rule

(b)

Supplemental proceeding

(c)

Suspension of period of collection for second tier tax

(1)

Proceeding in District Court or United States Court of Federal Claims

(2)

Suit must be brought to determine liability

(3)

Suspension of running of period of limitations on collection

(4)

Jeopardy collection

(Added Pub. L. 96–596, § 2(c)(1), Dec. 24, 1980, 94 Stat. 3472; amended Pub. L. 99–514, title XVIII, § 1899A(50), Oct. 22, 1986, 100 Stat. 2961; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(C), Mar. 23, 2018, 132 Stat. 1200.)

cite as: 26 USC 4961