1382

If the regulations issued pursuant to section 736 of this title require the giving of notice by any fiduciary in any bankruptcy proceeding or by a receiver in any other court proceeding, to the Director of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Director; but the suspension under this sentence shall in no case be for a period in excess of 2 years.