For limitation period in case of—

(1) Adjustments to accrued foreign taxes, see section 905(c).

(2) Change of treatment with respect to itemized deductions where taxpayer and his spouse make separate returns, see section 63(e)(3).

(3) Involuntary conversion of property, see section 1033(a)(2)(C) and (D).

(4) Application by fiduciary for discharge from personal liability for estate tax, see section 2204.

(5) Insolvent banks and trust companies, see section 7507.

(6) Service in a combat zone, etc., see section 7508.

(7) Claims against transferees and fiduciaries, see chapter 71.

(8) Assessments to recover excessive amounts paid under section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), or 6427 (relating to fuels not used for taxable purposes) and assessments of civil penalties under section 6675 for excessive claims under section 6420, 6421, or 6427, see section 6206.

(9) Assessment and collection of interest, see section 6601(g).

(10) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).

(Aug. 16, 1954, ch. 736, 68A Stat. 807; Apr. 2, 1956, ch. 160, § 4(d), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(e)(5), 70 Stat. 397; Pub. L. 85–866, title I, § 84(b), Sept. 2, 1958, 72 Stat. 1664; Pub. L. 88–272, title I, § 112(d)(2), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title II, § 213(c)(3), Dec. 30, 1969, 83 Stat. 572; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837; Pub. L. 93–625, § 7(d)(4), Jan. 3, 1975, 88 Stat. 2115; Pub. L. 94–455, title XII, § 1203(h)(2), title XIX, 1901(b)(31)(D), (36)(C), (37)(D), (39)(B), 1906(a)(32), Oct. 4, 1976, 90 Stat. 1694, 1800, 1802, 1803, 1829; Pub. L. 95–30, title I, § 101(d)(16), May 23, 1977, 91 Stat. 134; Pub. L. 95–600, title IV, § 405(c)(6), title VII, § 703(j)(10), Nov. 6, 1978, 92 Stat. 2871, 2942; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–248, title IV, § 402(c)(6), Sept. 3, 1982, 96 Stat. 667; Pub. L. 97–424, title V, § 515(b)(10), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 99–514, title I, § 104(b)(18), Oct. 22, 1986, 100 Stat. 2106; Pub. L. 105–34, title III, § 312(d)(13), Aug. 5, 1997, 111 Stat. 840; Pub. L. 114–74, title XI, § 1101(f)(5), Nov. 2, 2015, 129 Stat. 638.)