(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 procedures relating to partnership items, see subchapter C.
Cited in 9 Tax Court opinions, 5 orders, and 1 brief.
Current through Pub. L. 119-102 (2026-07-12).
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