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

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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.

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.