Notes on procedure and administration : US Code - Notes

Search Notes on procedure and administration : US Code - Notes

Chapter Sec.(!1)
61. Information and returns 6001
62. Time and place for paying tax 6151
63. Assessment 6201
64. Collection 6301
65. Abatements, credits, and refunds 6401
66. Limitations 6501
67. Interest 6601
68. Additions to the tax, additional amounts, and
assessable penalties 6651
69. General provisions relating to stamps 6801
70. Jeopardy, receiverships, etc. 6851
71. Transferees and fiduciaries 6901
72. Licensing and registration 7001
73. Bonds 7101
74. Closing agreements and compromises 7121
75. Crimes, other offenses, and forfeitures 7201
76. Judicial proceedings 7401
77. Miscellaneous provisions 7501
78. Discovery of liability and enforcement of title 7601
79. Definitions 7701
80. General Rules 7801

AMENDMENTS
1980 - Pub. L. 96-589, Sec. 6(g)(3)(E), Dec. 24, 1980, 94 Stat.
3410, substituted "Jeopardy, receiverships, etc." for "Jeopardy,
bankruptcy and receiverships" in item for chapter 70.

(!1) Section numbers editorially supplied.