Quick search by citation:
26 U.S. Code Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
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.