---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63"
level: "chapter"
label: "Chapter 63"
heading: "Assessment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch63"
sections_count: 25
---

# Chapter 63 — Assessment

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

## Contents

- [Subchapter A — In General](/usc/26/stF-ch63-schA.md)
- [Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes](/usc/26/stF-ch63-schB.md)
- [Subchapter C — Treatment of Partnerships](/usc/26/stF-ch63-schC.md)