# 26 U.S.C. § 6211: Definition of a deficiency Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6211(a)(1). ## § 6211(a) In general For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term “deficiency” means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of— **§ 6211(a)(1)** the sum of **§ 6211(a)(1)(A)** the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus **§ 6211(a)(1)(B)** the amounts previously assessed (or collected without assessment) as a deficiency, over— **§ 6211(a)(2)** the amount of rebates, as defined in subsection (b)(2), made. ## § 6211(b) Rules for application of subsection (a) For purposes of this section— **§ 6211(b)(1)** The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments). **§ 6211(b)(2)** The term “rebate” means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made. **§ 6211(b)(3)** The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return. **§ 6211(b)(4)** For purposes of subsection (a)— **§ 6211(b)(4)(A)** any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and **§ 6211(b)(4)(B)** any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits), shall be taken into account as negative amounts of tax. ## § 6211(c) Coordination with subchapter C In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership-related items shall be made only as provided in subchapter C. ## Regulations - [Treas. Reg. § 301.6211-1](/26/reg/301.6211-1.md): Deficiency defined. (interprets § 6211) ## Final rules - [60 FR 62209](https://www.federalregister.gov/documents/1995/12/05/95-29094/political-expenditures-by-section-501c3-organizations) (1995): Political Expenditures by Section 501(c)(3) Organizations ## Leading cases - [Laing v. United States, 423 U.S. 161 (1976)](https://www.courtlistener.com/opinion/109340/laing-v-united-states/) - [Conforte v. Commissioner, 692 F.2d 587 (9th Cir. 1982)](https://www.courtlistener.com/opinion/410432/sally-conforte-v-commissioner-of-internal-revenue-joseph-conforte-v/) - [Levinson v. United States, 496 F.2d 651 (3rd Cir. 1974)](https://www.courtlistener.com/opinion/319067/william-levinson-and-william-levinson-assignee-of-fmp-corporation/) ## Connections Cites: § 31 Tax withheld on wages; § 33 Tax withheld at source on nonresident aliens and foreign corporations; § 6014 Income tax return—tax not computed by taxpayer; § 6851 Termination assessments of income tax Cited by: § 1314 Amount and method of adjustment; § 6213 Restrictions applicable to deficiencies; petition to Tax Court; § 6503 Suspension of running of period of limitation; § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax; § 6662 Imposition of accuracy-related penalty on underpayments; § 6664 Definitions and special rules; § 6665 Applicable rules; § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes Derived from: 1939 § 271; 1939 § 870; 1939 § 1011 ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 770 - 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 168 - 1966-03-15: [Pub. L. 89-368](/26/act/89-368.md), 80 Stat. 64 - 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 524 - 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 929 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1698 - 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 252 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 845 - 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330 - 1988-08-23: [Pub. L. 100-418](/26/act/100-418.md), 102 Stat. 1323 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3572 - 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1023 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 819 - 2000-12-21: [Pub. L. 106-554](/26/act/106-554.md), 114 Stat. 2763 - 2006-12-20: [Pub. L. 109-432](/26/act/109-432.md), 120 Stat. 2954 - 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2487 - 2008-02-13: [Pub. L. 110-185](/26/act/110-185.md), 122 Stat. 615 - 2008-07-30: [Pub. L. 110-289](/26/act/110-289.md), 122 Stat. 2891 - 2009-02-17: [Pub. L. 111-5](/26/act/111-5.md), 123 Stat. 312 - 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 906 - 2010-12-17: [Pub. L. 111-312](/26/act/111-312.md), 124 Stat. 3298 - 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4037 - 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2138 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1165 - 2020-03-27: [Pub. L. 116-136](/26/act/116-136.md), 134 Stat. 337 - 2020-12-27: [Pub. L. 116-260](/26/act/116-260.md), 134 Stat. 1971 - 2021-03-11: [Pub. L. 117-2](/26/act/117-2.md), 135 Stat. 143 - 2022-12-29: [Pub. L. 117-328](/26/act/117-328.md), 136 Stat. 5285