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Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes | Midpage
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United States Code
Title 26
F
Chapter 63
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