US Code Title 26 Chapter 63 Assessment

Subchapter A - In General

§ 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 Sections
§ 6207 - Cross References

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

§ 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

Subchapter C - Tax Treatment of Partnership Items

§ 6221 - Tax Treatment Determined At Partnership Level
§ 6222 - Partner's Return Must Be Consistent With Partnership Return or Secretary Notified of Inconsistency
§ 6223 - Notice to Partners of Proceedings
§ 6224 - Participation in Administrative Proceedings; Waivers; Agreements
§ 6225 - Assessments Made Only After Partnership Level Proceedings Are Completed
§ 6226 - Judicial Review of Final Partnership Administrative Adjustments
§ 6227 - Administrative Adjustment Requests
§ 6228 - Judicial Review Where Administrative Adjustment Request Is Not Allowed in Full
§ 6229 - Period of Limitations for Making Assessments
§ 6230 - Additional Administrative Provisions
§ 6231 - Definitions and Special Rules
§ 6233 - Extension to Entities Filing Partnership Returns, Etc.
§ 6234 - Declaratory Judgment Relating to Treatment of Items Other Than Partnership Items With Respect to an Oversheltered Return

Subchapter D - Treatment of Electing Large Partnerships

Part I - Treatment of Partnership Items and Adjustments

§ 6240 - Application of Subchapter
§ 6241 - Partner's Return Must Be Consistent With Partnership Return
§ 6242 - Procedures for Taking Partnership Adjustments Into Account

Part II - Partnership Level Adjustments

Subpart A - Adjustments by Secretary

§ 6245 - Secretarial Authority
§ 6246 - Restrictions on Partnership Adjustments
§ 6247 - Judicial Review of Partnership Adjustment
§ 6248 - Period of Limitations for Making Adjustments

Subpart B - Claims for Adjustments by Partnership

§ 6251 - Administrative Adjustment Requests
§ 6252 - Judicial Review Where Administrative Adjustment Request Is Not Allowed in Full

Part III - Definitions and Special Rules

§ 6255 - Definitions and Special Rules

Last modified: October 26, 2015