US Code

Public Law 119-93 (05/19/2026)

Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Browse 0 units and 6 sections in Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes of Title 26.

Sections in Subchapter B

§ 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