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U.S. Code Title 26
Subtitle F
Chapter 63
Subchapter B
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Subchapter B: Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes
Section 6211: Definition of a deficiency
Section 6212: Notice of deficiency
Section 6213: Restrictions applicable to deficiencies; petition to Tax Court
Section 6214: Determinations by Tax Court
Section 6215: Assessment of deficiency found by Tax Court
Section 6216: Cross references