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
Amendments

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.


Footnotes
[1]  Section numbers editorially supplied.

 

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