26 U.S.C. Chapter 63 — ASSESSMENT
- § 6201— Assessment authority
- § 6202— Establishment by regulations of mode or time of assessment
- § 6203— Method of assessment
- § 6204— Supplemental assessments
- § 6205— Special rules applicable to certain employment taxes
- § 6206— Special rules applicable to excessive claims under certain sections
- § 6207— Cross references
- § 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
- § 6221— Determination at partnership level
- § 6222— Partner’s return must be consistent with partnership return
- § 6223— Partners bound by actions of partnership
- § 6225— Partnership adjustment by Secretary
- § 6226— Alternative to payment of imputed underpayment by partnership
- § 6227— Administrative adjustment request by partnership
- § 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
- § 6241— Definitions and special rules