26 USC 6214
§ 6214 - Determinations by Tax Court
- § 6214 - Determinations by Tax Court
- CHAPTER 63— ASSESSMENT › Subchapter B— Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2006 Amendment
- Effective Date of 1988 Amendments
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1976 Amendment
- Effective Date of 1974 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1969 Amendment
- Plan Amendments Not Required Until January 1, 1989