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Subtitle F⁠—Procedure and Administration — Front Matter

Chap.Sec.
61.Information and returns6001
62.Time and place for paying tax6151
63.Assessment6201
64.Collection6301
65.Abatements, credits, and refunds6401
66.Limitations6501
67.Interest6601
68.Additions to the tax, additional amounts, and assessable penalties6651
69.General provisions relating to stamps6801
70.Jeopardy, receiverships, etc.6851
71.Transferees and fiduciaries6901
72.Licensing and registration7001
73.Bonds7101
74.Closing agreements and compromises7121
75.Crimes, other offenses, and forfeitures7201
76.Judicial proceedings7401
77.Miscellaneous provisions7501
78.Discovery of liability and enforcement of title7601
79.Definitions7701
80.General Rules7801

Editorial Notes

Amendments

1980⁠—Pub. L. 96–589, § 6(g)(3)(E), Dec. 24, 1980, 94 Stat. 3410, substituted “Jeopardy, receiverships, etc.” for “Jeopardy, bankruptcy and receiverships” in item for chapter 70.