Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
54 lines
2.4 KiB
Markdown
54 lines
2.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6216"
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description: "Cross references"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "63"
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chapter_name: "ASSESSMENT"
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section: "6216"
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citation: "26 U.S.C. § 6216"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6216"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "deaecb11fd675fcbb80aab7f167e7d429c8eaf18cbda3e079c697f9c0e6c0dce"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "9e91478dffb3abcb585535f3f1b13cac8eaf516bcf0a8841a470068a7af2aca6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6216 - Cross references
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## Text
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(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.
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(2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
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(3) For procedures relating to claims against transferees and fiduciaries, see chapter 71.
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(4) For procedures relating to partnership items, see subchapter C.
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(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96–589, § 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97–248, title IV, § 402(c)(3), Sept. 3, 1982, 96 Stat. 667.)
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## Notes
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Editorial Notes
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Amendments1982—Par. (4). Pub. L. 97–248 added par. (4). 1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1982 AmendmentAmendment 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 a note under section 702 of this title.
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Effective Date of 1980 AmendmentAmendment 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.
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