Page:United States Statutes at Large Volume 68A.djvu/34

 XXXIV

INTERNAL REVENUE CODE OF 1954

CHAPTER 63. Assessment.

SUBCHAPTER A. In general. Sec. 6201. Assessment authority . Seo. 6202. Establishment by regulations of mode or time of assessment Sec. 6203. Method of assessment Sec. 6204. Supplemental assessments Sec. 6205. Special rules applicable to certain employment taxes Sec. 6206. Cross references SUBCHAPTER B. Deficiency procedures in the case of income, estate, and gift taxes. Sec. 6211. Definition of a deficiency Sec. 6212, Notice of deficiency . Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court Sec. 6214. Determinations by Tax Court Sec. 6215. Assessment of deficiency found by Tax Court. Sec. 6216. Cross references

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CHAPTER 64. Collection.

SUBCHAPTER A. General provisions. Sec. 6301. Collection authority Sec. 6302. Mode or time of collection Sec. 6303. Notice and demand for tax Sec. 6304. Collection under the Tariff Act SUBCHAPTER B, Receipt of payment. Sec. 6311. Payment by check or money order Sec. 6312. Payment by United States notes and certificates of indebtedness Sec. 6313. Fractional parts of a cent Sec. 6314. Receipt for taxes Sec. 6315. Payments of estimated income tax Sec. 6316. Payment by foreign currency SUBCHAPTER C. Lien for |;axes. Sec. 6321. Lien for taxes __. Sec. 6322. Period of Hen Sec. 6323. Validity against mortgagees, pledgees, purchasers, and judgment creditors Sec. 6324. Special liens for estate and gift taxes Sec. 6325. Release of lien or partial discharge of property Sec. 6326. Cross references SUBCHAPTER D. Seizure of property for collection of taxes. Sec. 6331. Levy and distraint Sec. 63.32, Surrender of property subject to levy Sec. 6333. Production of books Sec. 6334. Property exempt from levy.__. Sec. 6335. Sale of seized property Sec. 6336. Sale of perishable goods Sec. 6337. Redemption of property Sec. 6338. Certificate of sale; deed of real property Sec. 6339. Legal effect of certificate of sale of personal property and deed of real property Sec. 6340. Records of sale Sec. 6341. Expense of levy and sale Sec. 6342, Application of proceeds of levy Sec, 6343, Authority to release levy Sec, 6344, Cross references CHAPTER 65. Abatements, Credits, and Refunds. SUBCHAPTER A, Procedure in general. Sec, 6401. Amounts treated as overpayments Sec. 6402. Authority to make credits or refunds Sec. 6403. Gverpavment of installment Sec. 6404. Abatem'ents Sec. 6405. Reports of refunds and credits Sec, 6406, Prohibition of administrative review of decisions Sec, 6407, Date of allowance of refund or credit

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