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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle F
Chapter 63
Subchapter B
§ 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
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