26 USC Ch. 63: Front Matter
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26 USC Ch. 63: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENT
Jump To: Amendments

CHAPTER 63-ASSESSMENT

Subchapter
Sec.1

        

A.
In general
6201

        

B.
Deficiency procedures in the case of income, estate, gift, and certain excise taxes
6211
C.
Tax treatment of partnership items
6221
D.
Tax treatment of subchapter S items
6241

        

Amendments

1982- Pub. L. 97–354, §4(b), Oct. 19, 1982, 96 Stat. 1692 , added item for subchapter D.

Pub. L. 97–248, title IV, §402(b), Sept. 3, 1982, 96 Stat. 667 , added item for subchapter C.

1969- Pub. L. 91–172, title I, §101(j)(63), Dec. 30, 1969, 83 Stat. 532 , inserted reference to certain excise taxes in item for subchapter B.

Chapter Referred to in Other Sections

This chapter is referred to in section 6867 of this title.

1 Section numbers editorially supplied.