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26 U.S.C. § 6207

Title 26 Chapter 63 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 6207. Cross references

  • (1) For prohibition of suits to restrain assessment of any tax, see section 7421.
  • (2) For prohibition of assessment of taxes against insolvent banks, see section 7507.
  • (3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.
  • (4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703.
  • (5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).
  • (6) For period of limitation upon assessment, see chapter 66.

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