26 USC Subtitle F, CHAPTER 63, Subchapter B: Front Matter
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26 USC Subtitle F, CHAPTER 63, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter B-Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
Jump To: Amendments

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

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.

        

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.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 6230, 6601, 6662, 6665, 6677, 6679, 6682, 6693, 6696, 6697, 6698, 6703, 6706, 6713, 7463, 7611 of this title.