15 USC 382 - Assessment of net income taxes

U.S Code last checked for updates: Nov 22, 2024

§ 382.

Assessment of net income taxes

(a)

Limitations

(b)

Collections

The provisions of subsection (a) shall not be construed—

(1)

to invalidate the collection, on or before September 14, 1959, of any net income tax imposed for a taxable year ending on or before such date, or

(2)

to prohibit the collection, after September 14, 1959, of any net income tax which was assessed on or before such date for a taxable year ending on or before such date.

(Pub. L. 86–272, title I, § 102, Sept. 14, 1959, 73 Stat. 556.)

cite as: 15 USC 382