26 USC § 6216 - Cross references

---
identifier: "/us/usc/t26/s6216"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6216 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6216"
section_name: "Cross references"
chapter_number: 63
chapter_name: "ASSESSMENT"
subchapter_number: "B"
subchapter_name: "Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)"
---


# § 6216. Cross references

**(1)** For procedures relating to receivership proceedings, see subchapter B of chapter 70.

**(2)** For procedures relating to jeopardy assessments, see subchapter A of chapter 70.

**(3)** For procedures relating to claims against transferees and fiduciaries, see chapter 71.

**(4)** For procedures relating to partnership items, see subchapter C.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)

## Editorial Notes

### Amendments

1982—Par. (4).  added par. (4).

1980—Par. (1).  struck out reference to bankruptcy proceedings.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1982 Amendment

Amendment by  applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of , set out as a note under .

### Effective Date of 1980 Amendment

Amendment by  effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .