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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6207

Cross references

Ch. 63 — ASSESSMENT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 63
Statutory Text

26 U.S.C. § 6207 — Cross references

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General Sec. 6207 - Cross references From the U.S. Government Publishing Office, www.gpo.gov

§6207. Cross references

(1) For prohibition of suits to restrain assessment of any tax, see section 7421. (2) For prohibition of assessment of taxes against insolvent banks, see section 7507. (3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342. (4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703. (5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c). (6) For period of limitation upon assessment, see chapter 66.

(Aug. 16, 1954, ch. 736, 68A Stat. 769, §6206; renumbered §6207, Apr. 2, 1956, ch. 160, §4(b)(1), 70 Stat. 90; amended Pub. L. 85–859, title II, §204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, §1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.)

Editorial Notes

Amendments 1976—Par. (7). Pub. L. 94–455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of 1930. 1958—Par. (4). Pub. L. 85–859, §204(2), substituted "with respect to taxes required to be paid by chapter 52, see section 5703" for "in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)". Pars. (6) to (9). Pub. L. 85–859, §204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6) and (7) which contained cross references relating to assessments in case of certain spirits subject to excessive leakage and to assessment of deficiencies in production of distilled spirits.

Statutory Notes and Related Subsidiaries

Effective Date of 1958 Amendment Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6207
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The statutory text of 26 U.S.C. § 6207 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6206 26 U.S.C. § 6211 →
Ch. 63 — ASSESSMENT
26 U.S.C. § 620126 U.S.C. § 620226 U.S.C. § 620326 U.S.C. § 620426 U.S.C. § 620526 U.S.C. § 620626 U.S.C. § 620726 U.S.C. § 621126 U.S.C. § 621226 U.S.C. § 621326 U.S.C. § 621426 U.S.C. § 621526 U.S.C. § 621626 U.S.C. § 622126 U.S.C. § 622226 U.S.C. § 622326 U.S.C. § 622526 U.S.C. § 622626 U.S.C. § 622726 U.S.C. § 623126 U.S.C. § 623226 U.S.C. § 623326 U.S.C. § 623426 U.S.C. § 623526 U.S.C. § 6241
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