There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 63 - Assessment (Sections 6201 - 6255)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT |
Contains | sections 6201 to 6255 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - In General (Sections 6201 - 6207)
- Table of Contents
- Front Matter
- Sec. 6201 - Assessment authority
- Sec. 6202 - Establishment by regulations of mode or time of assessment
- Sec. 6203 - Method of assessment
- Sec. 6204 - Supplemental assessments
- Sec. 6205 - Special rules applicable to certain employment taxes
- Sec. 6206 - Special rules applicable to excessive claims under certain sections
- Sec. 6207 - Cross references
- Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (Sections 6211 - 6216)
- Table of Contents
- Front Matter
- Sec. 6211 - Definition of a deficiency
- Sec. 6212 - Notice of deficiency
- Sec. 6213 - Restrictions applicable to deficiencies; petition to Tax Court
- Sec. 6214 - Determinations by Tax Court
- Sec. 6215 - Assessment of deficiency found by Tax Court
- Sec. 6216 - Cross references
- Subchapter C - Tax Treatment of Partnership Items (Sections 6221 - 6235)
- Table of Contents
- Front Matter
- Sec. 6221 - Tax treatment determined at partnership level
- Sec. 6222 - Partner's return must be consistent with partnership return or Secretary notified of inconsistency
- Sec. 6223 - Notice to partners of proceedings
- Sec. 6224 - Participation in administrative proceedings; waivers; agreements
- Sec. 6225 - Assessments made only after partnership level proceedings are completed
- Sec. 6226 - Judicial review of final partnership administrative adjustments
- Sec. 6227 - Administrative adjustment requests
- Sec. 6228 - Judicial review where administrative adjustment request is not allowed in full
- Sec. 6229 - Period of limitations for making assessments
- Sec. 6230 - Additional administrative provisions
- Sec. 6231 - Definitions and special rules
- Sec. 6232 - Assessment, collection, and payment
- Sec. 6233 - Extension to entities filing partnership returns, etc.
- Sec. 6234 - Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
- Sec. 6235 - Period of limitations on making adjustments
- Subchapter D - Treatment of Electing Large Partnerships (Sections 6240 - 6255)
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