[USC02] 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.
Treatment of partnerships
6221
[D.
Repealed]

        

Amendments

2015- Pub. L. 114–74, title XI, §1101(a), (b)(2), (c)(2), Nov. 2, 2015, 129 Stat. 625 , 637, added item for subchapter C and struck out former items for subchapter C "Tax treatment of partnership items" and subchapter D "Treatment of electing large partnerships".

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.