26 U.S.C. § 6207. Cross references
- (1)(1)For prohibition of suits to restrain assessment of any tax, see section 7421.
- (2)(2)For prohibition of assessment of taxes against insolvent banks, see section 7507.
- (3)(3)For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.
- (4)(4)For assessment with respect to taxes required to be paid by chapter 52, see section 5703.
- (5)(5)For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).
- (6)(6)For period of limitation upon assessment, see chapter 66.
(Aug. 16, 1954, ch. 736, 68A Stat. 769, § 6206; renumbered § 6207, Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended Pub. L. 85–859, title II, § 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.)