
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6216]

 
                     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. 6216. Cross references

            (1) For procedures relating to receivership proceedings, see 
        subchapter B of chapter 70.
            (2) For procedures relating to jeopardy assessments, see 
        subchapter A of chapter 70.
            (3) For procedures relating to claims against transferees 
        and fiduciaries, see chapter 71.
            (4) For procedure relating to partnership items, see 
        subchapter C.

(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96-589, Sec. 6(i)(9), 
Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97-248, title IV, Sec. 402(c)(3), 
Sept. 3, 1982, 96 Stat. 667.)


                               Amendments

    1982--Par. (4). Pub. L. 97-248 added par. (4).
    1980--Par. (1). Pub. L. 96-589 struck out reference to bankruptcy 
proceedings.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 applicable to partnership taxable years 
beginning after Sept. 3, 1982, with provision for the applicability of 
the amendment to any partnership taxable year ending after Sept. 3, 
1982, if the partnership, each partner, and each indirect partner 
requests such application and the Secretary of the Treasury or his 
delegate consents to such application, see section 407(a)(1), (3) of 
Pub. L. 97-248, set out as an Effective Date note under section 6221 of 
this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not 
applicable to proceedings under Title 11, Bankruptcy, commenced before 
Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note 
under section 108 of this title.
