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

• § 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