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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 63 — Assessment
‹
Ch. 62
Time and Place for Paying Tax
Ch. 64
Collection
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Chapter 63 — Assessment
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Subch. A
In General
§§6201 to 6207
Subch. B
Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
§§6211 to 6216
Subch. C
Treatment of Partnerships
§§6221 to 6241
‹
Ch. 62
Time and Place for Paying Tax
Ch. 64
Collection
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