Subchapter 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
26 USC 6211 - Definition of a deficiency
26 USC 6212 - Notice of deficiency
26 USC 6213 - Restrictions applicable to deficiencies; petition to Tax Court
26 USC 6214 - Determinations by Tax Court
26 USC 6215 - Assessment of deficiency found by Tax Court
26 USC 6216 - Cross references
‹ 26 USC 6207 - Cross references
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26 USC 6211 - Definition of a deficiency ›
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