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
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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.
Treatment of electing large partnerships
6240

        

Amendments

1997- Pub. L. 105–34, title XII, §1222(c), Aug. 5, 1997, 111 Stat. 1019 , added item for subchapter D.

1996- Pub. L. 104–188, title I, §1307(c)(3)(C), Aug. 20, 1996, 110 Stat. 1782 , struck out item for subchapter D "Tax treatment of subchapter S items".

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.

1 Section numbers editorially supplied.