Title 26 — Internal Revenue CodeRelease 119-73
§6207 Cross references
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General › § 6207
Summary
Points to related rules. Section 7421 (no suits to stop assessments); 7507 (no assessment of insolvent banks); 6342 (assessment after a distraint sale when tax wasn't assessed first); 5703 (assessment for taxes under chapter 52); 5006(c) (assessment for spirits removed and not put in bonded warehouse); chapter 66 (assessment time limits).
Full Legal Text
Title 26, §6207
Internal Revenue Code — Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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, § 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, § 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.
Statutory Notes and Related Subsidiaries
Effective Date
of 1958 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6207
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73