Chapter 4. Payments and Assessments

Index

• Article 1. Payment of Tax By All Persons
• Article 2. Banks and Corporations
• Article 3. Deficiency Assessments
• Article 4. Assessments Against Persons Secondarily Liable
• Article 5. Jeopardy Assessments
• Article 6. Interest
• Article 7. Penalties and Additions to Tax
• Article 8. Voluntary Disclosure Program
• Article 9. Public Disclosure of Tax Delinquencies