Title 26
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Title 26
Title 26
ASSESSMENT
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Title 26
25
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Assessment authority
Establishment by regulations of mode or time of assessment
Method of assessment
Supplemental assessments
Special rules applicable to certain employment taxes
Special rules applicable to excessive claims under certain sections
Cross references
Definition of a deficiency
Notice of deficiency
Restrictions applicable to deficiencies; petition to Tax Court
Determinations by Tax Court
Assessment of deficiency found by Tax Court
Cross references
Determination at partnership level
Partner’s return must be consistent with partnership return
Partners bound by actions of partnership
Partnership adjustment by Secretary
Alternative to payment of imputed underpayment by partnership
Administrative adjustment request by partnership
Notice of proceedings and adjustment
Assessment, collection, and payment
Interest and penalties
Judicial review of partnership adjustment
Period of limitations on making adjustments
Definitions and special rules