26 U.S.C. § 6211
§ 6211. Definition of a deficiency
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 December 29, 2022 by the Consolidated Appropriations Act, 2023 (SECURE 2.0).
Every change, newest first (28)
- December 29, 2022Consolidated Appropriations Act, 2023 (SECURE 2.0)
- March 11, 2021American Rescue Plan Act of 2021
- December 27, 2020Consolidated Appropriations Act, 2021
- March 27, 2020CARES Act (2020)
- March 23, 2018Consolidated Appropriations Act, 2018
- December 22, 2017Tax Cuts and Jobs Act (2017)
- December 19, 2014Tax Increase Prevention Act of 2014
- December 17, 2010Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
- March 23, 2010Patient Protection and Affordable Care Act (2010)
- February 17, 2009Public Law 111-5
- July 30, 2008Public Law 110-289
- February 13, 2008Public Law 110-185
- December 29, 2007Public Law 110-172
- December 20, 2006Public Law 109-432
- December 21, 2000Public Law 106-554
- July 22, 1998IRS Restructuring and Reform Act of 1998
- August 5, 1997Taxpayer Relief Act of 1997
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- August 23, 1988Public Law 100-418
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- July 18, 1984Deficit Reduction Act of 1984
- April 2, 1980Public Law 96-223
- October 4, 1976Tax Reform Act of 1976
- September 2, 1974Public Law 93-406
- December 30, 1969Tax Reform Act of 1969
- March 15, 1966Public Law 89-368
- June 21, 1965Public Law 89-44
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of—
the sum of
the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus
the amounts previously assessed (or collected without assessment) as a deficiency, over—
the amount of rebates, as defined in subsection (b)(2), made.
For purposes of this section—
The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments).
The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made.
The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return.
For purposes of subsection (a)—
any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and
any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits),
shall be taken into account as negative amounts of tax.
In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership-related items shall be made only as provided in subchapter C.