Definition of a deficiency.
Notice of deficiency.
Restrictions applicable to deficiencies; petition to Tax Court.
Determinations by Tax Court.
Assessment of deficiency found by Tax Court.
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.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.