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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 6207

Cross references

Official textgovinfo.govlast amended

# (1)

For prohibition of suits to restrain assessment of any tax, see section 7421.

# (2)

For prohibition of assessment of taxes against insolvent banks, see section 7507.

# (3)

For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.

# (4)

For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

# (5)

For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

# (6)

For period of limitation upon assessment, see chapter 66.

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  13. 6207 · Cross references
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