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Title 26

26 U.S.C. § 6216.Chapter 63

§ 6216

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26 U.S.C. § 6216.Chapter 63

Cross references

Title 26

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

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((1)) For procedures relating to receivership proceedings, see subchapter B of chapter 70.

((2)) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.

((3)) For procedures relating to claims against transferees and fiduciaries, see chapter 71.

((4)) For procedures relating to partnership items, see subchapter C.

Release: pl-119-73not60 (2026-01-23)