Title 26, Chapter 63
Internal Revenue Code — 38 sections
- § 6201 Section 6201 - Assessment authority
- § 6202 Section 6202 - Establishment by regulations of mode or time of assessment
- § 6203 Section 6203 - Method of assessment
- § 6204 Section 6204 - Supplemental assessments
- § 6205 Section 6205 - Special rules applicable to certain employment taxes
- § 6206 Section 6206 - Special rules applicable to excessive claims under certain sections
- § 6207 Section 6207 - Cross references
- § 6211 Section 6211 - Definition of a deficiency
- § 6212 Section 6212 - Notice of deficiency
- § 6213 Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court
- § 6214 Section 6214 - Determinations by Tax Court
- § 6215 Section 6215 - Assessment of deficiency found by Tax Court
- § 6216 Section 6216 - Cross references
- § 6221 Section 6221 - Tax treatment determined at partnership level
- § 6222 Section 6222 - Partner’s return must be consistent with partnership return or Secretary notified of inconsistency
- § 6223 Section 6223 - Notice to partners of proceedings
- § 6224 Section 6224 - Participation in administrative proceedings; waivers; agreements
- § 6225 Section 6225 - Assessments made only after partnership level proceedings are completed
- § 6226 Section 6226 - Judicial review of final partnership administrative adjustments
- § 6227 Section 6227 - Administrative adjustment requests
- § 6228 Section 6228 - Judicial review where administrative adjustment request is not allowed in full
- § 6229 Section 6229 - Period of limitations for making assessments
- § 6230 Section 6230 - Additional administrative provisions
- § 6231 Section 6231 - Definitions and special rules
- § 6232 Section 6232 - Assessment, collection, and payment
- § 6233 Section 6233 - Extension to entities filing partnership returns, etc.
- § 6234 Section 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
- § 6235 Section 6235 - Period of limitations on making adjustments
- § 6240 Section 6240 - Application of subchapter
- § 6241 Section 6241 - Partner’s return must be consistent with partnership return
- § 6242 Section 6242 - Procedures for taking partnership adjustments into account
- § 6245 Section 6245 - Secretarial authority
- § 6246 Section 6246 - Restrictions on partnership adjustments
- § 6247 Section 6247 - Judicial review of partnership adjustment
- § 6248 Section 6248 - Period of limitations for making adjustments
- § 6251 Section 6251 - Administrative adjustment requests
- § 6252 Section 6252 - Judicial review where administrative adjustment request is not allowed in full
- § 6255 Section 6255 - Definitions and special rules