Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. ASSESSMENT
  6. Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

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Section
6211

Definition of a deficiency

Section
6212

Notice of deficiency

Section
6213

Restrictions applicable to deficiencies; petition to Tax Court

Section
6214

Determinations by Tax Court

Section
6215

Assessment of deficiency found by Tax Court

Section
6216

Cross references