26 USC Subchapter B
Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
October 30, 2020
§
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
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