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of <h1>Section 286: One-year and shorter limitation periods for assessments with transfer-pricing extension and enumerated tolling events</h1> Section 286 sets mostly one-year (some six-month/two-month) limitation periods for assessments, reassessments and recomputations, with a 12-month extension for transfer-pricing references and enumerated tolling events plus minimum residual time (60 days) and special one-year extensions after certain abated proceedings. The Bill expressly preserved revival under legacy section 153A(2) and included a specific, time-limited (up to 180 days) exclusion for search/requisition periods; the enacted Act omits the explicit 153A(2) cross-reference and the detailed search/requisition exclusion, otherwise maintaining substantially similar tableed dates, exclusions and procedural extensions.
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