Harold Wilson - Page 6

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               However, the definition of a deficiency in section 6211(a)             
          is augmented by section 6211(b)(4) which provides in pertinent              
                    SEC. 6211(b).  Rules for application of subsection                
               (a).–-For purposes of this section--                                   
               *        *        *        *        *        *        *                
                           (4) For purposes of subsection (a)--                       
                              (A) any excess of the sum of the credits                
                           allowable under sections 32 and 34 over the                
                           tax imposed by subtitle A (determined                      
                           without regard to such credits), and                       
                              (B) any excess of the sum of such                       
                           credits as shown by the taxpayer on his                    
                           return over the amount shown as the tax by                 
                           the taxpayer on such return (determined                    
                           without regard to such credits),                           
                    shall be taken into account as negative amounts of                
               Section 6211(b)(4) was enacted under the Technical and                 
          Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 1015(r),           
          102 Stat. 3572.  The legislative history of section 6211(b)(4)              
          reveals that the provision was enacted to expand the definition             
          of a deficiency to permit taxpayers to contest the disallowance             
          of the earned income credit in the Tax Court.  In this regard, H.           
          Rept. 100-795, at 366 (1988), and S. Rept. 100-445, at 387                  
          (1988), state:                                                              
               18. Certain refundable credits to be assessed under                    
               deficiency procedures (sec. 115(r) of the bill and sec.                
               6211 of the Code)                                                      

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