Title 26Subchapter

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

Contents

  1. § 6211. Definition of a deficiency
  2. § 6212. Notice of deficiency
  3. § 6213. Restrictions applicable to deficiencies; petition to Tax Court
  4. § 6214. Determinations by Tax Court
  5. § 6215. Assessment of deficiency found by Tax Court
  6. § 6216. Cross references