26 USC 6213
§ 6213 - Restrictions applicable to deficiencies; petition to Tax Court
- § 6213 - Restrictions applicable to deficiencies; petition to Tax Court
- CHAPTER 63— ASSESSMENT › Subchapter B— Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
- Notes
- Amendment of Subsection (b)
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1998 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendments
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendments
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1978 Amendments
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1965 Amendment
- Procedures for Requesting Abatement
- Pilot Program on Notices of Mathematical or Clerical Errors
- Plan Amendments Not Required Until January 1, 1989
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