26 U.S. Code Chapter 63, 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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.