There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 63 - ASSESSMENT (§§ 6201 - 6255)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - In General (§§ 6201 - 6207)
- Table Of Contents
- Front Matter
- Section 6201 - Assessment authority
- Section 6202 - Establishment by regulations of mode or time of assessment
- Section 6203 - Method of assessment
- Section 6204 - Supplemental assessments
- Section 6205 - Special rules applicable to certain employment taxes
- Section 6206 - Special rules applicable to excessive claims under certain sections
- Section 6207 - Cross references
- Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (§§ 6211 - 6216)
- Table Of Contents
- Front Matter
- Section 6211 - Definition of a deficiency
- Section 6212 - Notice of deficiency
- Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court
- Section 6214 - Determinations by Tax Court
- Section 6215 - Assessment of deficiency found by Tax Court
- Section 6216 - Cross references
- Subchapter C - Tax Treatment of Partnership Items (§§ 6221 - 6234)
- Table Of Contents
- Front Matter
- Section 6221 - Tax treatment determined at partnership level
- Section 6222 - Partner's return must be consistent with partnership return or Secretary notified of inconsistency
- Section 6223 - Notice to partners of proceedings
- Section 6224 - Participation in administrative proceedings; waivers; agreements
- Section 6225 - Assessments made only after partnership level proceedings are completed
- Section 6226 - Judicial review of final partnership administrative adjustments
- Section 6227 - Administrative adjustment requests
- Section 6228 - Judicial review where administrative adjustment request is not allowed in full
- Section 6229 - Period of limitations for making assessments
- Section 6230 - Additional administrative provisions
- Section 6231 - Definitions and special rules
- Section 6232 - Repealed. Pub. L. 100-418, title I, §1941(b)(1), Aug. 23, 1988, 102 Stat. 1323
- Section 6233 - Extension to entities filing partnership returns, etc.
- Section 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 (§§ 6240 - 6255)
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