26 U.S.C. § 6017A — Untitled legal text

Page 3315 TITLE 26—INTERNAL REVENUE CODE § 6018 by this section [amending this section] shall apply with respect to liability for taxes arising or remaining un- paid on or after the date of the enactment of this Act [Dec. 20, 2006].’’ EFFECTIVE DATE OF 2000 AMENDMENT Pub. L. 106–554, § 1(a)(7) [title III, § 313(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643, provided that: ‘‘The amend- ments made by subsections (a) and (b) [amending this section and sections 6330, 6331, 7421, and 7463 of this title] shall take effect on the date of the enactment of this Act [Dec. 21, 2000]. The amendments made by sub- sections (c), (d), and (e) [amending sections 6103, 6110, and 6330 of this title] shall take effect as if included in the provisions of the Internal Revenue Service Restruc- turing and Reform Act of 1998 [Pub. L. 105–206] to which they relate.’’ EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Re- structuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title. EFFECTIVE DATE Pub. L. 105–206, title III, § 3201(g), July 22, 1998, 112 Stat. 740, provided that: ‘‘(1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section [enacting this section, amending sections 66, 6013, 6230, and 7421 of this title, and enacting provisions set out as notes under this section and section 6013 of this title] shall apply to any liability for tax arising after the date of the enact- ment of this Act [July 22, 1998] and any liability for tax arising on or before such date but remaining unpaid as of such date. ‘‘(2) 2-YEAR PERIOD.—The 2-year period under sub- section (b)(1)(E) or (c)(3)(B) of section 6015 of the Inter- nal Revenue Code of 1986 shall not expire before the date which is 2 years after the date of the first collec- tion activity after the date of the enactment of this Act [July 22, 1998].’’ SEPARATE FORM FOR APPLYING FOR SPOUSAL RELIEF Pub. L. 105–206, title III, § 3201(c), July 22, 1998, 112 Stat. 740, provided that: ‘‘Not later than 180 days after the date of the enactment of this Act [July 22, 1998], the Secretary of the Treasury shall develop a separate form with instructions for use by taxpayers in applying for relief under section 6015(a) of the Internal Revenue Code of 1986, as added by this section.’’ [§ 6016. Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260] Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(d), 78 Stat. 29, Nov. 13, 1966, Pub. L. 89–809, title I, § 104(l), 80 Stat. 1563, pro- vided for the declaration of estimated income tax by corporations. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective with respect to taxable years begin- ning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title. § 6017. Self-employment tax returns Every individual (other than a nonresident alien individual) having net earnings from self- employment of $400 or more for the taxable year shall make a return with respect to the self-em- ployment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse. (Aug. 16, 1954, ch. 736, 68A Stat. 739.) [§ 6017A. Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393] Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal applicable to returns and statements the due date for which (determined without regard to exten- sions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amend- ment note under section 6721 of this title. SUBPART C—ESTATE AND GIFT TAX RETURNS Sec. 6018. Estate tax returns. 6019. Gift tax returns. Editorial Notes AMENDMENTS 2010—Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amend- ment by Pub. L. 107–16, § 542(b)(1), had never been en- acted. See 2001 Amendment note below. 2001—Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81, substituted ‘‘Returns Relating to Transfers During Life or at Death’’ for ‘‘Estate and Gift Tax Re- turns’’ in subpart heading and ‘‘Returns relating to large transfers at death’’ for ‘‘Estate tax returns’’ in item 6018. § 6018. Estate tax returns (a) Returns by executor (1) Citizens or residents In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B. (2) Nonresidents not citizens of the United States In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B. (3) Adjustment for certain gifts The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of— (A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus