U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 63—Assessment / Subchapter C—Treatment of PartnershipsTitle 26PartPart III—ProcedureContents§ 6231. Notice of proceedings and adjustment§ 6232. Assessment, collection, and payment§ 6233. Interest and penalties§ 6234. Judicial review of partnership adjustment§ 6235. Period of limitations on making adjustments