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U.S Code last checked for updates: Nov 22, 2024
All Titles
Title 26
Subtitle F
Chapter 63
Subchapter A
§ 6206. Special rules applicable...
Subchapter B - Deficiency Proced...
§ 6206. Special rules applicable...
Subchapter B - Deficiency Proced...
U.S. Code
Notes
§ 6207.
Cross references
(1)
For prohibition of suits to restrain assessment of any tax, see section 7421.
(2)
For prohibition of assessment of taxes against insolvent banks, see section 7507.
(3)
For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.
(4)
For assessment with respect to taxes required to be paid by chapter 52, see section 5703.
(5)
For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).
(6)
For period of limitation upon assessment, see chapter 66.
(
Aug. 16, 1954, ch. 736
,
68A Stat. 769
, § 6206; renumbered § 6207,
Apr. 2, 1956, ch. 160, § 4(b)(1)
,
70 Stat. 90
; amended
Pub. L. 85–859, title II, § 204(2)
, (3),
Sept. 2, 1958
,
72 Stat. 1428
;
Pub. L. 94–455, title XIX, § 1906(a)(14)
,
Oct. 4, 1976
,
90 Stat. 1825
.)
cite as:
26 USC 6207
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