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- 26 U.S.C. § 6164 · Extension of time for payment of taxes by corporations expecting carrybacks
- 26 U.S.C. § 6165 · Bonds where time to pay tax or deficiency has been extended
- 26 U.S.C. § 6166 · Extension of time for payment of estate tax where estate consists largely of interest in closely held business
- 26 U.S.C. § 6166A · [Repealed. Pub. L. 97–34, title IV, § 422(d), Aug. 13, 1981, 95 Stat. 315]
- 26 U.S.C. § 6167 · Extension of time for payment of tax attributable to recovery of foreign expropriation losses
- 26 U.S.C. § 6201 · Assessment authority
- 26 U.S.C. § 6202 · Establishment by regulations of mode or time of assessment
- 26 U.S.C. § 6203 · Method of assessment
- 26 U.S.C. § 6204 · Supplemental assessments
- 26 U.S.C. § 6205 · Special rules applicable to certain employment taxes
- 26 U.S.C. § 6206 · Special rules applicable to excessive claims under certain sections
- 26 U.S.C. § 6207 · Cross references
- 26 U.S.C. § 6211 · Definition of a deficiency
- 26 U.S.C. § 6212 · Notice of deficiency
- 26 U.S.C. § 6213 · Restrictions applicable to deficiencies; petition to Tax Court
- 26 U.S.C. § 6214 · Determinations by Tax Court
- 26 U.S.C. § 6215 · Assessment of deficiency found by Tax Court
- 26 U.S.C. § 6216 · Cross references
- 26 U.S.C. § 6221 · Determination at partnership level
- 26 U.S.C. § 6222 · Partner’s return must be consistent with partnership return
- 26 U.S.C. § 6223 · Partners bound by actions of partnership
- 26 U.S.C. § 6225 · Partnership adjustment by Secretary
- 26 U.S.C. § 6226 · Alternative to payment of imputed underpayment by partnership
- 26 U.S.C. § 6227 · Administrative adjustment request by partnership
- 26 U.S.C. § 6231 · Notice of proceedings and adjustment
- 26 U.S.C. § 6232 · Assessment, collection, and payment
- 26 U.S.C. § 6233 · Interest and penalties
- 26 U.S.C. § 6234 · Judicial review of partnership adjustment
- 26 U.S.C. § 6235 · Period of limitations on making adjustments
- 26 U.S.C. § 6241 · Definitions and special rules
- 26 U.S.C. § 6301 · Collection authority
- 26 U.S.C. § 6302 · Mode or time of collection
- 26 U.S.C. § 6303 · Notice and demand for tax
- 26 U.S.C. § 6304 · Fair tax collection practices
- 26 U.S.C. § 6305 · Collection of certain liability
- 26 U.S.C. § 6306 · Qualified tax collection contracts
- 26 U.S.C. § 6307 · Special compliance personnel program account
- 26 U.S.C. § 6311 · Payment of tax by commercially acceptable means
- 26 U.S.C. § 6312 · [Repealed. Pub. L. 92–5, title I, § 4(a)(2), Mar. 17, 1971, 85 Stat. 5]
- 26 U.S.C. § 6313 · Fractional parts of a cent
- 26 U.S.C. § 6314 · Receipt for taxes
- 26 U.S.C. § 6315 · Payments of estimated income tax
- 26 U.S.C. § 6316 · Payment by foreign currency
- 26 U.S.C. § 6317 · Payments of Federal unemployment tax for calendar quarter
- 26 U.S.C. § 6320 · Notice and opportunity for hearing upon filing of notice of lien
- 26 U.S.C. § 6321 · Lien for taxes
- 26 U.S.C. § 6322 · Period of lien
- 26 U.S.C. § 6323 · Validity and priority against certain persons
- 26 U.S.C. § 6324 · Special liens for estate and gift taxes
- 26 U.S.C. § 6324A · Special lien for estate tax deferred under section 6166
- 26 U.S.C. § 6324B · Special lien for additional estate tax attributable to farm, etc., valuation
- 26 U.S.C. § 6325 · Release of lien or discharge of property
- 26 U.S.C. § 6326 · Administrative appeal of liens
- 26 U.S.C. § 6327 · Cross references
- 26 U.S.C. § 6330 · Notice and opportunity for hearing before levy
- 26 U.S.C. § 6331 · Levy and distraint
- 26 U.S.C. § 6332 · Surrender of property subject to levy
- 26 U.S.C. § 6333 · Production of books
- 26 U.S.C. § 6334 · Property exempt from levy
- 26 U.S.C. § 6335 · Sale of seized property
- 26 U.S.C. § 6336 · Sale of perishable goods
- 26 U.S.C. § 6337 · Redemption of property
- 26 U.S.C. § 6338 · Certificate of sale; deed of real property
- 26 U.S.C. § 6339 · Legal effect of certificate of sale of personal property and deed of real property
- 26 U.S.C. § 6340 · Records of sale
- 26 U.S.C. § 6341 · Expense of levy and sale
- 26 U.S.C. § 6342 · Application of proceeds of levy
- 26 U.S.C. § 6343 · Authority to release levy and return property
- 26 U.S.C. § 6344 · Cross references
- 26 U.S.C. § 6361 to 6365 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5, 1990, 104 Stat. 1388–522]
- 26 U.S.C. § 6401 · Amounts treated as overpayments
- 26 U.S.C. § 6402 · Authority to make credits or refunds
- 26 U.S.C. § 6403 · Overpayment of installment
- 26 U.S.C. § 6404 · Abatements
- 26 U.S.C. § 6405 · Reports of refunds and credits
- 26 U.S.C. § 6406 · Prohibition of administrative review of decisions
- 26 U.S.C. § 6407 · Date of allowance of refund or credit
- 26 U.S.C. § 6408 · State escheat laws not to apply
- 26 U.S.C. § 6409 · Refunds disregarded in the administration of Federal programs and federally assisted programs
- 26 U.S.C. § 6411 · Tentative carryback and refund adjustments
- 26 U.S.C. § 6412 · Floor stocks refunds
- 26 U.S.C. § 6413 · Special rules applicable to certain employment taxes
- 26 U.S.C. § 6414 · Income tax withheld
- 26 U.S.C. § 6415 · Credits or refunds to persons who collected certain taxes
- 26 U.S.C. § 6416 · Certain taxes on sales and services
- 26 U.S.C. § 6417 · Elective payment of applicable credits
- 26 U.S.C. § 6418 · Transfer of certain credits
- 26 U.S.C. § 6419 · Excise tax on wagering
- 26 U.S.C. § 6420 · Gasoline used on farms
- 26 U.S.C. § 6421 · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes
- 26 U.S.C. § 6422 · Cross references
- 26 U.S.C. § 6423 · Conditions to allowance in the case of alcohol and tobacco taxes
- 26 U.S.C. § 6424 · [Repealed. Pub. L. 97–424, title V, § 515(b)(5), Jan. 6, 1983, 96 Stat. 2181]
- 26 U.S.C. § 6425 · Adjustment of overpayment of estimated income tax by corporation
- 26 U.S.C. § 6426 · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- 26 U.S.C. § 6427 · Fuels not used for taxable purposes
- 26 U.S.C. § 6428 · 2020 recovery rebates for individuals
- 26 U.S.C. § 6428A · Additional 2020 recovery rebates for individuals
- 26 U.S.C. § 6428B · 2021 recovery rebates to individuals
- 26 U.S.C. § 6429 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]