Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 6211. | Definition of a deficiency. | |
| 6212. | Notice of deficiency. | |
| 6213. | Restrictions applicable to deficiencies; petition to Tax Court. | |
| 6214. | Determinations by Tax Court. | |
| 6215. | Assessment of deficiency found by Tax Court. | |
| 6216. | Cross references. |
Editorial Notes
Amendments
1969—Pub. L. 91–172, title I, § 101(j)(62), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in subchapter heading.