United States Code · Subchapter

Subchapter B — Deficiency Procedures In The Case Of Income, Estate, Gift, And Certain Excise Taxes

26 U.S.C. subch. schB

• § 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