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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 63. ASSESSMENT |
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SubChapter B. Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes |
| § 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),