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Title 26 — Internal Revenue CodeRelease 119-73not60

§6207 Cross References

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 63— ASSESSMENT › Subchapter A— In General › § 6207

Last updated Apr 5, 2026|Official source

Summary

Points to other parts of the tax code that give rules about assessing taxes. It lists where to find rules on stopping lawsuits to block assessments (7421), assessments against insolvent banks (7507), sales after property seizure without a prior assessment (6342), taxes required under chapter 52 (5703), distilled spirits removed and not stored in a bonded warehouse (5006(c)), and the time limits for making assessments (chapter 66).

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 5, 2026

Release point: 119-73not60