Subchapter 8 - DEFICIENCIES, ASSESSMENTS, REFUNDS, AND APPEALS

Section 5881 - [Repealed]
Section 5882 - Time limitation on notices of deficiency and assessment of penalty and interest
Section 5883 - Determination of deficiency, refund, or assessment
Section 5884 - Refunds; petitions for refunds
Section 5885 - Procedure for hearings by Commissioner; appeals
Section 5886 - Payment and collection of deficiencies and assessments; jeopardy notices
Section 5887 - Remedy exclusive; determination final
Section 5888 - Determination of taxable income and income tax liability under the laws of the United States