26 U.S.C. § 6216
§ 6216. 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 September 3, 1982 by the Tax Equity and Fiscal Responsibility Act of 1982.
Every change, newest first (3)
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- December 24, 1980Public Law 96-589
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.