CHAPTER 63 — Assessment

Subchapter A — In General 7 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 sections
• § 6207. — Cross references

Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes 6 sections

• § 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 — Treatment of Partnerships 12 sections