26 U.S.C. § 6207
§ 6207. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed October 4, 1976 by the Tax Reform Act of 1976.
Every change, newest first (4)
- October 4, 1976Tax Reform Act of 1976
- September 2, 1958Technical Amendments Act of 1958
- April 2, 1956Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For prohibition of suits to restrain assessment of any tax, see section 7421.
For prohibition of assessment of taxes against insolvent banks, see section 7507.
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.
For assessment with respect to taxes required to be paid by chapter 52, see section 5703.
For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).
For period of limitation upon assessment, see chapter 66.