Firearms Excise Tax Improvement Act of 2010

Pub. L. 111-237

4 sections of the Code credited to this law, found between Public Law 111-137 and Public Law 111-383.

• 26 U.S.C. § 6201 — Assessment authority
• 26 U.S.C. § 6213 — Restrictions applicable to deficiencies; petition to Tax Court
• 26 U.S.C. § 6302 — Mode or time of collection
• 26 U.S.C. § 6501 — Limitations on assessment and collection