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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
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Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
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Subch. A
In General
Subch. C
Treatment of Partnerships
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Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
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§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
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Subch. A
In General
Subch. C
Treatment of Partnerships
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