Legalize59765 laws
59765 laws
- § 6201. Assessment authority
- § 6204. Supplemental assessments
- § 6206. Special rules applicable to excessive claims under certain sections
- § 6207. Cross references
- [§ 621. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(28)](/us/pl/101/508/tXI/s11801/a/28), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 6211. Definition of a deficiency
- § 6212. Notice of deficiency
- § 6213. Restrictions applicable to deficiencies; petition to Tax Court
- § 63. Taxable income defined
- § 6302. Mode or time of collection
- § 6304. Fair tax collection practices
- § 6305. Collection of certain liability
- § 6306. Qualified tax collection contracts
- § 6311. Payment of tax by commercially acceptable means
- § 6316. Payment by foreign currency
- § 6324. Special liens for estate and gift taxes
- § 6337. Redemption of property
- § 6338. Certificate of sale; deed of real property
- § 6340. Records of sale
- § 6341. Expense of levy and sale
- § 6342. Application of proceeds of levy
- § 6343. Authority to release levy and return property
- § 6344. Cross references
- § 6401. Amounts treated as overpayments
- § 6403. Overpayment of installment
- § 6405. Reports of refunds and credits
- § 6406. Prohibition of administrative review of decisions
- § 6409. Refunds disregarded in the administration of Federal programs and federally assisted programs
- § 6412. Floor stocks refunds
- § 6423. Conditions to allowance in the case of alcohol and tobacco taxes
- § 6425. Adjustment of overpayment of estimated income tax by corporation
- § 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- § 6428. 2020 recovery rebates for individuals
- § 6428A. Additional 2020 recovery rebates for individuals
- § 6428B. 2021 recovery rebates to individuals
- [§ 6429. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(113)](/us/pl/113/295/dA/tII/s221/a/113), Dec. 19, 2014, [128 Stat. 4054](/us/stat/128/4054)]
- § 643. Definitions applicable to subparts A, B, C, and D
- § 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 652. Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
- § 6521. Mitigation of effect of limitation in case of related taxes under different chapters
- § 6532. Periods of limitation on suits
- § 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6602. Interest on erroneous refund recoverable by suit
- § 661. Deduction for estates and trusts accumulating income or distributing corpus
- § 6611. Interest on overpayments
- § 6612. Cross references
- § 662. Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
- § 6622. Interest compounded daily
- § 663. Special rules applicable to sections 661 and 662
- § 6631. Notice requirements