Subtitle F—Procedure and Administration

Chapter
Sec.1
61.
Information and returns
6001

        

62.
Time and place for paying tax
6151
63.
Assessment
6201
64.
Collection
6301
65.
Abatements, credits, and refunds
6401
66.
Limitations
6501
67.
Interest
6601
68.
Additions to the tax, additional amounts, and assessable penalties
6651
69.
General provisions relating to stamps
6801
70.
Jeopardy, receiverships, etc.
6851
71.
Transferees and fiduciaries
6901
72.
Licensing and registration
7001
73.
Bonds
7101
74.
Closing agreements and compromises
7121
75.
Crimes, other offenses, and forfeitures
7201
76.
Judicial proceedings
7401
77.
Miscellaneous provisions
7501
78.
Discovery of liability and enforcement of title
7601
79.
Definitions
7701
80.
General Rules
7801

        


Editorial Notes

Amendments

1980—Pub. L. 96–589, §6(g)(3)(E), Dec. 24, 1980, 94 Stat. 3410, substituted "Jeopardy, receiverships, etc." for "Jeopardy, bankruptcy and receiverships" in item for chapter 70.

1 Section numbers editorially supplied.