§6216 — Cross references
5 cases·5 cited
Statute Text — 26 U.S.C. §6216
For procedures relating to receivership proceedings, see subchapter B of chapter 70.
For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
For procedures relating to claims against transferees and fiduciaries, see chapter 71.
For procedures relating to partnership items, see subchapter C.
5 Citing Cases
(" [T]his subchapter" means everything from section 6211 to section 6216, including section 6211's definition of - 26 - deficiency and section 6215's provision for-assessment of deficiencies found by the Tax Court .
(“[T]his subchapter” means everything from section 6211 to section 6216, including section 6211’s definition of deficiency and section 6215’s provision for assessment of deficiencies found by the Tax Court.) If “shall” means “shall”, this means that consistency adjustments have to be assessed under section 6213(b), not adjusted by assessment under sections 6212 and 6213(a) or readjusted under section 6214
In addition, section 6216(4) provides: "For procedures relating to partnership items, see subchapter C." Those references belie petitioners' contention that respondent must comply with the deficiency procedures of subchapter B before assessing a computational - 15 - adjustment.
In addition, section 6216(4) provides: “For procedures relating to partnership items, see subchapter C.” Those references belie petitioners’ contention that respondent must comply with the deficiency procedures of subchapter B before assessing a computational adjustment.