CH. 66—LIMITATIONS
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is hindered or delayed because property of the taxpayer is situated or held outside the United States or is removed from the United States, the period of limitations on collection after assessment prescribed in section 6502 shall be suspended for the period collection is so hindered or delayed. The total suspension of time under this subsection shall not in the aggregate exceed 6 years. (d)
E X T E N S I O N S OF T I M E
FOR PAYMENT OF E S T A T E
TAX.—The
running of the period of limitations for assessment or collection of any tax imposed by chapter 11 shall be suspended for the period of any extension of time for payment granted under the provisions of section 6161 (a)(2) or (b)(2). (e) C R O S S
KEFERENCES.—
For suspension in case of— (I) Deficiency dividends of a personal holding company, see section - '^4^'; 547 (f). li\ >;«: (2) Bankruptcy and receiverships, see subchapter B of chapter 70.
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(3) Claims against transferees and fiduciaries, see chapter 71. SEC. 6504. CROSS REFERENCES. i M• For limitation period in case of— ,. (1) Adjustments incident to involuntary liquidation of inventory, see
- ,'; section 1321.
) (2) Adjustments to accrued foreign taxes, see section 905(c). '•;*J- /i (3) Change of election to take standard deduction where taxpayer and his spouse make separate returns, see section 144(b). (4) Involuntary conversion of property, see section 1033(a)(3)(C) and (D). (5) Gain upon sale or exchange of residence, see section 1034(j). (6) War loss recoveries where prior benefit rule is elected, see section 1335. (7) Recovery of unconstitutional Federal taxes, see section 1346. (8) Limitations on deductions allowable to individuals in certain cases, see section 270(d). (9) Application by executor for discharge from personal liability for estate tax, see section 2204. (10) Insolvent banks and trust companies, see section 7507. (II) Service in a combat zone, etc., see section 7508. (12) Claims against transferees and fiduciaries, see chapter 71.
§ 6504(12)
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