Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6216
Cross references
Official textgovinfo.govlast amended
# (1)
For procedures relating to receivership proceedings, see subchapter B of chapter 70.
# (2)
For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
# (3)
For procedures relating to claims against transferees and fiduciaries, see chapter 71.
# (4)
For procedures relating to partnership items, see subchapter C.
Source: view the official text
Nearby sections (25 sections)
- 6201 · Assessment authority
- 6202 · Establishment by regulations of mode or time of assessment
- 6203 · Method of assessment
- 6204 · Supplemental assessments
- 6205 · Special rules applicable to certain employment taxes
- 6206 · Special rules applicable to excessive claims under certain…
- 6207 · Cross references
- 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
- 6221 · Determination at partnership level
- 6222 · Partner's return must be consistent with partnership return
- 6223 · Partners bound by actions of partnership
- 6225 · Partnership adjustment by Secretary
- 6226 · Alternative to payment of imputed underpayment by partnership
- 6227 · Administrative adjustment request by partnership
- 6231 · Notice of proceedings and adjustment
- 6232 · Assessment, collection, and payment
- 6233 · Interest and penalties
- 6234 · Judicial review of partnership adjustment
- 6235 · Period of limitations on making adjustments
- 6241 · Definitions and special rules