Subtitle F— Procedure and Administration

Release point 118-34not31 · current through 12/26/2023

Current through Public Law 118-34 (12/26/2023), except 118-31.

Chapters

• CHAPTER 61— INFORMATION AND RETURNS
• CHAPTER 62— TIME AND PLACE FOR PAYING TAX
• CHAPTER 63— ASSESSMENT
• CHAPTER 64— COLLECTION
• CHAPTER 65— ABATEMENTS, CREDITS, AND REFUNDS
• CHAPTER 66— LIMITATIONS
• CHAPTER 67— INTEREST
• CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
• CHAPTER 69— GENERAL PROVISIONS RELATING TO STAMPS
• CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC.
• CHAPTER 71— TRANSFEREES AND FIDUCIARIES
• CHAPTER 72— LICENSING AND REGISTRATION
• CHAPTER 73— BONDS
• CHAPTER 74— CLOSING AGREEMENTS AND COMPROMISES
• CHAPTER 75— CRIMES, OTHER OFFENSES, AND FORFEITURES
• CHAPTER 76— JUDICIAL PROCEEDINGS
• CHAPTER 77— MISCELLANEOUS PROVISIONS
• CHAPTER 78— DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE
• CHAPTER 79— DEFINITIONS
• CHAPTER 80— GENERAL RULES