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Subchapter B⁠—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes — Front Matter

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.