26 U.S. Code Chapter 63 - ASSESSMENT

Subchapter Sec. [1] A. In general 6201    Section numbers editorially supplied. B. Deficiency procedures in the case of income, estate, gift, and certain excise taxes 6211 C. Tax treatment of partnership items 6221 D. Treatment of electing large partnerships 6240

1997—Pub. L. 105–34, title XII, § 1222(c),Aug. 5, 1997, 111 Stat. 1019, added item for subchapter D.
1996—Pub. L. 104–188, title I, § 1307(c)(3)(C),Aug. 20, 1996, 110 Stat. 1782, struck out item for subchapter D “Tax treatment of subchapter S items”.
1982—Pub. L. 97–354, § 4(b),Oct. 19, 1982, 96 Stat. 1692, added item for subchapter D.
Pub. L. 97–248, title IV, § 402(b),Sept. 3, 1982, 96 Stat. 667, added item for subchapter C.
1969—Pub. L. 91–172, title I, § 101(j)(63),Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in item for subchapter B.

[1]  Section numbers editorially supplied.

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


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