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.


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