Legalize59765 laws
59765 laws
- [§ 6154. Repealed. [Pub. L. 100–203, title X, § 10301(b)(1)](/us/pl/100/203/tX/s10301/b/1), Dec. 22, 1987, [101 Stat. 1330–429](/us/stat/101/1330-429)]
- § 6155. Payment on notice and demand
- [§ 6156. Repealed. [Pub. L. 108–357, title VIII, § 867(b)(1)](/us/pl/108/357/tVIII/s867/b/1), Oct. 22, 2004, [118 Stat. 1622](/us/stat/118/1622)]
- § 6157. Payment of Federal unemployment tax on quarterly or other time period basis
- [§ 6158. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(44)](/us/pl/101/508/tXI/s11801/a/44), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 6159. Agreements for payment of tax liability in installments
- § 616. Development expenditures
- [§ 621. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(28)](/us/pl/101/508/tXI/s11801/a/28), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 6161. Extension of time for paying tax
- [§ 6162. Repealed. [Pub. L. 94–455, title XIX, § 1906(a)(12)](/us/pl/94/455/tXIX/s1906/a/12), Oct. 4, 1976, [90 Stat. 1825](/us/stat/90/1825)]
- § 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 6164. Extension of time for payment of taxes by corporations expecting carrybacks
- § 6165. Bonds where time to pay tax or deficiency has been extended
- § 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- [§ 6166A. Repealed. [Pub. L. 97–34, title IV, § 422(d)](/us/pl/97/34/tIV/s422/d), Aug. 13, 1981, [95 Stat. 315](/us/stat/95/315)]
- § 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- § 617. Deduction and recapture of certain mining exploration expenditures
- § 62. Adjusted gross income defined
- § 6201. Assessment authority
- § 6202. Establishment by regulations of mode or time of assessment
- § 6203. Method of assessment
- § 6204. Supplemental assessments
- § 6205. Special rules applicable to certain employment taxes
- § 6206. Special rules applicable to excessive claims under certain sections
- § 6207. Cross references
- § 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
- § 6221. Determination at partnership level
- § 6222. Partner’s return must be consistent with partnership return
- § 6223. Partners bound by actions of partnership
- § 6225. Partnership adjustment by Secretary
- § 6226. Alternative to payment of imputed underpayment by partnership
- § 6227. Administrative adjustment request by partnership
- § 6231. Notice of proceedings and adjustment
- § 6232. Assessment, collection, and payment
- § 6233. Interest and penalties
- § 6234. Judicial review of partnership adjustment
- § 6235. Period of limitations on making adjustments
- § 6241. Definitions and special rules
- § 6340. Records of sale
- § 63. Taxable income defined
- § 6301. Collection authority
- § 6302. Mode or time of collection
- § 6303. Notice and demand for tax
- § 6304. Fair tax collection practices
- § 6305. Collection of certain liability