
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6207]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6207. Cross references

            (1) For prohibition of suits to restrain assessment of any 
        tax, see section 7421.
            (2) For prohibition of assessment of taxes against insolvent 
        banks, see section 7507.
            (3) For assessment where property subject to tax has been 
        sold in a distraint proceeding without the tax having been 
        assessed prior to such sale, see section 6342.
            (4) For assessment with respect to taxes required to be paid 
        by chapter 52, see section 5703.
            (5) For assessment in case of distilled spirits removed from 
        place where distilled and not deposited in bonded warehouse, see 
        section 5006(c).
            (6) For period of limitation upon assessment, see chapter 
        66.

(Aug. 16, 1954, ch. 736, 68A Stat. 769, Sec. 6206; renumbered Sec. 6207, 
Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended Pub. L. 85-
859, title II, Sec. 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 
94-455, title XIX, Sec. 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.)


                               Amendments

    1976--Par. (7). Pub. L. 94-455 struck out par. (7) relating to cross 
reference for assessment under the provisions of the Tariff Act of 1930.
    1958--Par. (4). Pub. L. 85-859, Sec. 204(2), substituted ``with 
respect to taxes required to be paid by chapter 52, see section 5703'' 
for ``in case of sale or removal of tobacco, snuff, cigars, and 
cigarettes without the use of the proper stamps, see section 5703(d)''.
    Pars. (6) to (9). Pub. L. 85-859, Sec. 204(3), redesignated pars. 
(8) and (9) as (6) and (7), respectively, and struck out former pars. 
(6) and (7) which contained cross references relating to assessments in 
case of certain spirits subject to excessive leakage and to assessment 
of deficiencies in production of distilled spirits.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under 
section 5001 of this title.
