Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes (§§ 6211—6216)
- § 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