26 U.S.C. § 42
- Citation
- 26 U.S.C. § 42
- Parent Document
- 26 U.S.C. § 42
- Jurisdiction
- United States (federal)
- Original Source
- https://www.law.cornell.edu/uscode/text/26/42 ↗
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Full Text
295 charsthe statutory period for the assessment of any deficiency with respect to such increase in tax shall not expire before the expiration of 3 years from the date the Secretary is notified by the taxpayer (in such manner as the Secretary may prescribe) of such reduction in qualified basis, and (ii)