(b) Cross references
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section
7485.
(2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section
7459 (d).
(3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section
7459 (e).
(4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section
6673.
(5) For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (
50 App. U.S.C.
1742).
(6) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
(7) For extension of time for paying amount determined as deficiency, see section
6161 (b).
