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26 U.S.C. § 6521 — Mitigation of effect of limitation in case of related taxes under different chapters
Federal law — U.S. Code and appendices · legal_authorities
**(a) Self-employment tax and tax on wages** In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
(1) If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and
(2) If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and
(3) If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section 7122, relating to compromises),
then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the assessment, as the case may be, which would be required with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section 7122, relating to compromises).
**(b) Definitions** For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
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Source location: Title 26, Chapter 66, § 6521; chapter-066-limitations.md
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**(a) Self-employment tax and tax on wages** In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
(1) If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and
(2) If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and
(3) If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section 7122, relating to compromises),
then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the assessment, as the case may be, which would be required with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section 7122, relating to compromises).
**(b) Definitions** For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Federal Insurance Contributions Act.”
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3128
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Federal law — U.S. Code and appendices · legal_authorities
Page 3719
TITLE 26—INTERNAL REVENUE CODE
§ 6531
101–508, title XI, § 11801(c)(17)(C), Nov. 5, 1990, 104
Stat. 1388–528; Pub. L. 114–74, title XI, § 1101(f)(8),
Nov. 2, 2015, 129 Stat. 638.)
Editorial Notes
AMENDMENTS
2015—Par. (6). Pub. L. 114–74 struck out par. (6) which
read as follows: ‘‘Refunds or credits attributable to
partnership items, see section 6227 and subsections (c)
and (d) of section 6230.’’
1990—Pub. L. 101–508 struck out par. (2) and redesig-
nated the succeeding pars. accordingly, which was exe-
cuted with respect to the succeeding pars. (consisting
of pars. (3) to (7)) by redesignating such pars. as (2) to
(6), respectively. Prior to amendment, par. (2) provided
a cross reference to section 1481 for overpayment in cer-
tain renegotiations of war contracts.
1982—Par. (7). Pub. L. 97–248 added par. (7).
1978—Par. (6). Pub. L. 95–600 inserted ‘‘regulated in-
vestment company or’’ before ‘‘real estate investment
trust’’ and substituted ‘‘section 860’’ for ‘‘section 859’’.
Notwithstanding the directory language that the
amendment be made to par. (5), the amendment was ex-
ecuted to par. (6) to reflect the probable intent of Con-
gress.
1976—Par. (1). Pub. L. 94–455, § 1901(b)(36)(D), (b)(37)(E),
redesignated par. (3) as (1). Former par. (1), which re-
ferred to section 1321 for adjustments incident to invol-
untary liquidation of inventory, was struck out.
Par. (2). Pub. L. 94–455, § 1901(b)(37)(E), redesignated
par. (4) as (2). Former par. (2), which referred to section
1335 for war loss recoveries where the prior benefit rule
was elected, was struck out.
Pars. (3) to (7). Pub. L. 94–455, § 1901(b)(37)(E), redesig-
nated pars. (3) to (7) as (1) to (5), respectively.
Par. (8). Pub. L. 94–455, § 1601(f)(3), added par. (8)
which was r
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6521
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