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NOTES:
Sec.
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.
Amendments
1969—Pub. L. 91–172, title I, § 101(j)(62), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in subchapter heading.
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