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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 63—ASSESSMENT (§§ 6...
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Subchapter B—Deficiency Procedures in the Case ...
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