Page:United States Statutes at Large Volume 96 Part 1.djvu/710

 96 STAT. 668 Ante, p. 660. 26 USC 6512.

26 USC 6515.

PUBLIC LAW 97-248—SEPT. 3, 1982 (c) and (d) of section 6230 shall apply in lieu of the provisions of this subchapter." (8) Subsection (a) of section 6512 (relating to limitations in case of petition to Tax Court) is amended by striking out the period at the end of paragraph (3) and inserting in lieu thereof ", and", and by inserting at the end thereof the following new paragraph: "(4) As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63." (9) Paragraph (2) of section 6512(b) (relating to limit on amount of credit or refund) is amended by striking out "(c), (d), or (g)" each place it appears and inserting in lieu thereof "(c), or (d)". (10) Section 6515 (relating to certain cross references with respect to limitations on credit or refund) is amended by inserting at the end thereof the following new paragraph: "(7) Refunds or credits attributable to partnership items, see section 6227 and subsections (c) and (d) of section 6230."

26 USC 7422.

(H) Section 7422 (relating to civil actions for refund) is amended by redesignating subsection (h) thereof as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) SPECIAL RULE FOR ACTIONS WITH RESPECT TO PARTNERSHIP

Ante, p. 663. Ante, p. 656. 26 USC 7451. 26 USC 7456. 26 USC 7459.

26 USC 7482.

26 USC 7485.

ITEMS.—No action may be brought for a refund attributable to partnership items (as defined in section 6131(a)(3)) except as provided in section 6228(b) or section 6230(c)." (12) Section 7451 (relating to fee for filing petition) is amended by adding "or for judicial review under section 6226 or section 6228(a)" at the end thereof. (13) Subsection (c) of section 7456 (relating to Tax Court Commissioners) is amended by inserting "6226, 6228(a)," before "7428". (14) Subsection (c) of section 7459 (relating to date of decision) is amended by inserting "or in the case of an action brought under section 6226 or section 6228(a)" after "or under section 7428". (15) Paragraph (1) of section 7482(b) (relating to venue for review of Tax Court decisions) is amended— (A) by striking out "or" at the end of subparagraph (D), (B) by striking out the period at the end of subparagraph (E) and inserting in lieu thereof ", or", (C) by adding after subparagraph (E) the following new subparagraph: "(F) in the case of a petition under section 6226 or 6228(a), the principal place of business of the partnership,", and (D) by inserting ", or the petition under section 6226 or 6228(a)," after "or 7477". (16) Section 7485 (relating to bond to stay assessment and collection) is amended by redesignating subsection (b) as subsection (c) and inserting after subsection (a) the following new subsection: "(b) BOND IN CASE OF APPEAL OF DECISION UNDER SECTION 6226 OR SECTION 6228(a).—The condition of subsection (a) shall be satisfied if a partner duly files notice of appeal from a decision under section 6226 or 6228(a) and on or before the time the notice of appeal is filed with the Tax Court,*a bond in an amount fixed by the Tax Court is

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