Title 26, Chapter 63 — Assessment

Assessment authority

Establishment by regulations of mode or time of assessment

Method of assessment

Supplemental assessments

Special rules applicable to certain employment taxes

Special rules applicable to excessive claims under certain sections

Cross references

Definition of a deficiency

Notice of deficiency

Restrictions applicable to deficiencies; petition to Tax Court

Determinations by Tax Court

Assessment of deficiency found by Tax Court

Cross references

Determination at partnership level

Partner’s return must be consistent with partnership return

Partners bound by actions of partnership

Partnership adjustment by Secretary

Alternative to payment of imputed underpayment by partnership

Administrative adjustment request by partnership

Notice of proceedings and adjustment

Assessment, collection, and payment

Interest and penalties

Judicial review of partnership adjustment

Period of limitations on making adjustments

Definitions and special rules