View all text of Subchapter B [§ 6211 - § 6216]
§ 6214. Determinations by Tax Court
(a) Jurisdiction as to increase of deficiency, additional amounts, or additions to the tax
(b) Jurisdiction over other years and quarters
(c) Taxes imposed by section 507 or chapter 41, 42, 43, or 44
(d) Final decisions of Tax Court
(e) Cross reference
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 91–172, title I, § 101(j)(43), (44), title IX, § 960(a), Dec. 30, 1969, 83 Stat. 530, 531, 734; Pub. L. 91–614, title I, § 102(d)(6), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(12), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(iv), (H), title XVI, § 1605(b)(7), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 96–223, title I, § 101(f)(1)(F), (G), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96–596, § 2(b), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 98–369, div. A, title I, § 144(b), July 18, 1984, 98 Stat. 683; Pub. L. 99–514, title XV, §§ 1511(c)(8), 1554(a), title XVIII, § 1833, Oct. 22, 1986, 100 Stat. 2745, 2754, 2852; Pub. L. 100–418, title I, § 1941(b)(2)(B)(vi), (vii), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title VI, § 6244(b)(1), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 104–188, title I, § 1704(t)(16), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 109–280, title VIII, § 858(a), Aug. 17, 2006, 120 Stat. 1020.)