US CODE: Title 26,Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

§ 6211. Definition of a deficiency

§ 6212. Notice of deficiency

§ 6213. Restrictions applicable to deficiencies; petition to Tax Court

§ 6214. Determinations by Tax Court

§ 6215. Assessment of deficiency found by Tax Court

§ 6216. Cross references

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