(a) In generalExcept as otherwise provided in this section or section 905(c), no adjustment under this subchapter for any partnership taxable year may be made after the later of— (1) the date which is 3 years after the latest of— (A) the date on which the

) nor so much of section 356 as relates to paragraph (1) shall apply to the extent that any stock (including nonqualified preferred stock, as defined in section 351(g)(2)), securities, or other property received is attributable to interest which has accrued on securities on or after the beginning of the

such employee is entitled to the benefits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section, (2) for agricultural labor (as defined in

section 301 applies, such distribution shall be treated as a distribution of property for purposes of this subsection. (b) Special rules (1) Certain insurance company dividendsThe definition in subsection (a) shall not apply to the term "dividend" as used in subchapter L in any case where the reference is to dividends of

(a) Open taxable years. (1) For purposes of paragraph (a) of §1.981-1, and paragraph (a) of §1.981-2, a taxable year of the U.S. citizen, and the taxable year or years of his nonresident alien

(a) In generalThe tax imposed by section 4081 shall not apply to diesel fuel and kerosene— (1) which the Secretary determines is destined for a nontaxable use, (2) which is indelibly dyed by mechanical injection in accordance with regulations which the Secretary

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2). (2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.