---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch63-schB"
sections_count: 6
---

# Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 63 — Assessment

## Sections

- [§6211. Definition of a deficiency](/usc/26/6211.md)
- [§6212. Notice of deficiency](/usc/26/6212.md)
- [§6213. Restrictions applicable to deficiencies; petition to Tax Court](/usc/26/6213.md)
- [§6214. Determinations by Tax Court](/usc/26/6214.md)
- [§6215. Assessment of deficiency found by Tax Court](/usc/26/6215.md)
- [§6216. Cross references](/usc/26/6216.md)