Chapter 63. Assessment
Subchapter A. In General
- 26 U.S.C. § 6201 Assessment Authority
- 26 U.S.C. § 6202 Establishment By Regulations of Mode Or Time of Assessment
- 26 U.S.C. § 6203 Method of Assessment
- 26 U.S.C. § 6204 Supplemental Assessments
- 26 U.S.C. § 6205 Special Rules Applicable to Certain Employment Taxes
- 26 U.S.C. § 6206 Special Rules Applicable to Excessive Claims Under Certain Sections
- 26 U.S.C. § 6207 Cross References
Subchapter B. Deficiency Procedures In the Case of Income, Estate, Gift, and Certain Excise Taxes
- 26 U.S.C. § 6211 Definition of a Deficiency
- 26 U.S.C. § 6212 Notice of Deficiency
- 26 U.S.C. § 6213 Restrictions Applicable to Deficiencies; Petition to Tax Court
- 26 U.S.C. § 6214 Determinations By Tax Court
- 26 U.S.C. § 6215 Assessment of Deficiency Found By Tax Court
- 26 U.S.C. § 6216 Cross References
Subchapter C. Tax Treatment of Partnership Items
- 26 U.S.C. § 6221 Tax Treatment Determined At Partnership Level
- 26 U.S.C. § 6222 Partner's Return Must Be Consistent With Partnership Return Or Secretary Notified of Inconsistency
- 26 U.S.C. § 6223 Notice to Partners of Proceedings
- 26 U.S.C. § 6224 Participation In Administrative Proceedings; Waivers; Agreements
- 26 U.S.C. § 6225 Assessments Made Only After Partnership Level Proceedings Are Completed
- 26 U.S.C. § 6226 Judicial Review of Final Partnership Administrative Adjustments
- 26 U.S.C. § 6227 Administrative Adjustment Requests
- 26 U.S.C. § 6228 Judicial Review Where Administrative Adjustment Request Is Not Allowed In Full
- 26 U.S.C. § 6229 Period of Limitations For Making Assessments
- 26 U.S.C. § 6230 Additional Administrative Provisions
- 26 U.S.C. § 6231 Definitions and Special Rules
- 26 U.S.C. § 6232 Repealed
- 26 U.S.C. § 6233 Extension to Entities Filing Partnership Returns, Etc
- 26 U.S.C. § 6234 Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return
Subchapter D. Treatment of Electing Large Partnerships