CHAPTER 63—ASSESSMENT (§§ 6201—6255)
- Subchapter A—In General (§§ 6201—6207)
- Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (§§ 6211—6216)
- Subchapter C—Tax Treatment of Partnership Items (§§ 6221—6234)
- Subchapter D—Treatment of Electing Large Partnerships (§§ 6240—6255)