Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Sec.
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.

        

Editorial Notes

Amendments

1969—Pub. L. 91–172, title I, §101(j)(62), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in subchapter heading.