
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[314(a)]]
[CITE: 26USC6211]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
Subchapter B--Deficiency Procedures in the Case of Income, Estate, Gift, 
                        and Certain Excise Taxes
 
Sec. 6211. Definition of a deficiency


(a) In general

    For purposes of this title in the case of income, estate, and gift 
taxes imposed by subtitles A and B and excise taxes imposed by chapters 
41, 42, 43, and 44 the term ``deficiency'' means the amount by which the 
tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the 
excess of--
        (1) the sum of
            (A) the amount shown as the tax by the taxpayer upon his 
        return, if a return was made by the taxpayer and an amount was 
        shown as the tax by the taxpayer thereon, plus
            (B) the amounts previously assessed (or collected without 
        assessment) as a deficiency, over--

        (2) the amount of rebates, as defined in subsection (b)(2), 
    made.

(b) Rules for application of subsection (a)

    For purposes of this section--
        (1) The tax imposed by subtitle A and the tax shown on the 
    return shall both be determined without regard to payments on 
    account of estimated tax, without regard to the credit under section 
    31, without regard to the credit under section 33, and without 
    regard to any credits resulting from the collection of amounts 
    assessed under section 6851 or 6852 (relating to termination 
    assessments).
        (2) The term ``rebate'' means so much of an abatement, credit, 
    refund, or other repayment, as was made on the ground that the tax 
    imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less 
    than the excess of the amount specified in subsection (a)(1) over 
    the rebates previously made.
        (3) The computation by the Secretary, pursuant to section 6014, 
    of the tax imposed by chapter 1 shall be considered as having been 
    made by the taxpayer and the tax so computed considered as shown by 
    the taxpayer upon his return.
        (4) For purposes of subsection (a)--
            (A) any excess of the sum of the credits allowable under 
        sections 24(d), 32, and 34 over the tax imposed by subtitle A 
        (determined without regard to such credits), and
            (B) any excess of the sum of such credits as shown by the 
        taxpayer on his return over the amount shown as the tax by the 
        taxpayer on such return (determined without regard to such 
        credits),

    shall be taken into account as negative amounts of tax.

(c) Coordination with subchapters C and D

    In determining the amount of any deficiency for purposes of this 
subchapter, adjustments to partnership items shall be made only as 
provided in subchapters C and D.

(Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 89-44, title VIII, 
Sec. 809(d)(5)(A), June 21, 1965, 79 Stat. 168; Pub. L. 89-368, title I, 
Sec. 102(b)(4), Mar. 15, 1966, 80 Stat. 64; Pub. L. 91-172, title I, 
Sec. 101(f)(1), (j)(39), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 93-
406, title II, Sec. 1016(a)(9), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94-
455, title XII, Sec. 1204(c)(4), title XIII, Sec. 1307(d)(2)(E), (F)(i), 
title XVI, Sec. 1605(b)(4), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 
1976, 90 Stat. 1698, 1728, 1754, 1834; Pub. L. 96-223, title I, 
Sec. 101(f)(1)(A), (B), (2), (3), Apr. 2, 1980, 94 Stat. 252; Pub. L. 
98-369, div. A, title IV, Sec. 474(r)(33), July 18, 1984, 98 Stat. 845; 
Pub. L. 100-203, title X, Sec. 10713(b)(2)(B), Dec. 22, 1987, 101 Stat. 
1330-470; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(i), (ii), (C), 
(D), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title I, 
Sec. 1015(r)(2), Nov. 10, 1988, 102 Stat. 3572; Pub. L. 105-34, title 
XII, Sec. 1231(b), Aug. 5, 1997, 111 Stat. 1023; Pub. L. 105-206, title 
VI, Sec. 6012(f), July 22, 1998, 112 Stat. 819; Pub. L. 106-554, 
Sec. 1(a)(7) [title III, Sec. 314(a)], Dec. 21, 2000, 114 Stat. 2763, 
2763A-643.)


                               Amendments

    2000--Subsec. (b)(4)(A). Pub. L. 106-554 substituted ``sections 
24(d), 32, and 34'' for ``sections 32 and 34''.
    1998--Subsec. (c). Pub. L. 105-206 substituted ``subchapters C and 
D'' for ``subchapter C'' in heading and in text.
    1997--Subsec. (c). Pub. L. 105-34 added subsec. (c).
    1988--Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(i), (C), in 
introductory provisions, substituted ``and 44'' for ``44, and 45'' and 
``or 44'' for ``44, or 45''.
    Subsec. (b)(2). Pub. L. 100-418, Sec. 1941(b)(2)(B)(ii), substituted 
``or 44'' for ``44, or 45''.
    Subsec. (b)(4). Pub. L. 100-647, Sec. 1015(r)(2), amended par. (4) 
generally. Prior to amendment, par. (4) read as follows: ``The tax 
imposed by subtitle A and the tax shown on the return shall both be 
determined without regard to the credit under section 34, unless, 
without regard to such credit, the tax imposed by subtitle A exceeds the 
excess of the amount specified in subsection (a)(1) over the amount 
specified in subsection (a)(2).''
    Subsec. (b)(5), (6). Pub. L. 100-418, Sec. 1941(b)(2)(D), struck out 
pars. (5) and (6) which read as follows:
    ``(5) The amount withheld under section 4995(a) from amounts payable 
to any producer for crude oil removed during any taxable period (as 
defined in section 4996(b)(7)) which is not otherwise shown on a return 
by such producer shall be treated as tax shown by the producer on a 
return for the taxable period.
    ``(6) Any liability to pay amounts required to be withheld under 
section 4995(a) shall not be treated as a tax imposed by chapter 45.''
    1987--Subsec. (b)(1). Pub. L. 100-203 inserted reference to section 
6852.
    1984--Subsec. (b)(1). Pub. L. 98-369, Sec. 474(r)(33)(A), 
substituted ``without regard to the credit under section 33'' for 
``without regard to so much of the credit under section 32 as exceeds 2 
percent of the interest on obligations described in section 1451''.
    Subsec. (b)(4). Pub. L. 98-369, Sec. 474(r)(33)(B), substituted 
``section 34'' for ``section 39''.
    1980--Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(A), (2), inserted 
references to chapter 45 in provisions preceding par. (1).
    Subsec. (b)(2). Pub. L. 96-223, Sec. 101(f)(1)(B), inserted 
reference to chapter 45.
    Subsec. (b)(5), (6). Pub. L. 96-223, Sec. 101(f)(3), added pars. (5) 
and (6).
    1976--Subsec. (a). Pub. L. 94-455, Secs. 1307(d)(2)(E), (F)(i), 
1605(b)(4)(A), (B), substituted ``chapters 41, 42, 43, and 44'' for 
``chapters 42 and 43'' after ``taxes imposed by'' and ``chapter 41, 42, 
43, or 44'' for ``chapter 42 or 43'' after ``A or B, or''.
    Subsec. (b)(1). Pub. L. 94-455, Sec. 1204(c)(4), struck out ``and'' 
after ``31'' and inserted ``, and without regard to any credits 
resulting from the collection of amounts assessed under section 6851 
(relating to termination assessments)'' after ``section 1451''.
    Subsec. (b)(2). Pub. L. 94-455, Secs. 1307(d)(2)(F)(i), 
1605(b)(4)(C), substituted ``chapter 41, 42, 43, or 44'' for ``chapter 
42 or 43'' after ``A or B or''.
    Subsec. (b)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    1974--Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(9)(A), inserted 
reference in introductory provisions to taxes imposed by chapter 43.
    Subsec. (b)(2). Pub. L. 93-406, Sec. 1016(a)(9)(B), inserted 
reference to taxes imposed by chapter 43.
    1969--Subsec. (a). Pub. L. 91-172, Sec. 101(f)(1), inserted 
references to excise taxes and chapter 42.
    Subsec. (b)(2). Pub. L. 91-172, Sec. 101(j)(39), inserted reference 
to chapter 42.
    1966--Subsec. (b)(1). Pub. L. 89-368 substituted ``subtitle A'' for 
``chapter 1''.
    1965--Subsec. (b)(4). Pub. L. 89-44 added par. (4).


                    Effective Date of 2000 Amendment

    Amendment by Pub. L. 106-554 effective as if included in the 
provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which 
such amendment relates, see section 1(a)(7) [title III, Sec. 314(g)] of 
Pub. L. 106-554, set out as a note under section 56 of this title.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.


                    Effective Date of 1997 Amendment

    Section 1231(d) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [enacting section 6234 of this title and amending 
this section] shall apply to partnership taxable years ending after the 
date of the enactment of this Act [Aug. 5, 1997].''


                    Effective Date of 1988 Amendments

    Amendment by Pub. L. 100-647 applicable to notices of deficiencies 
mailed after Nov. 10, 1988, see section 1015(r)(4) of Pub. L. 100-647, 
set out as a note under section 6201 of this title.
    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable to taxable years beginning 
after Dec. 31, 1983, and to carrybacks from such years, see section 
475(a) of Pub. L. 98-369, set out as a note under section 21 of this 
title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 1204(c)(4) of Pub. L. 94-455 applicable to 
action taken under section 6851, 6861, or 6862 of this title where the 
notice and demand takes place after Feb. 28, 1977, see section 1204(d) 
of Pub. L. 94-455, as amended, set out as a note under section 6851 of 
this title.
    Amendment by section 1307(d)(2)(E), (F)(i) of Pub. L. 94-455 
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 
94-455, set out as a note under section 501 of this title.
    For effective date of amendment by section 1605(b)(4) of Pub. L. 94-
455, see section 1608(d)(1) of Pub. L. 94-455, set out as a note under 
section 856 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. L. 93-406, for plan years 
beginning after Sept. 2, 1974, but, in the case of plans in existence on 
Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-368 applicable with respect to taxable years 
beginning after Dec. 31, 1966, see section 102(d) of Pub. L. 89-368, set 
out as a note under section 6654 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable to taxable years beginning on 
or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a 
note under section 6420 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 1314, 6213, 6234, 6503, 
6601, 6662, 6665, 6861 of this title.
