(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70.
Amended 1980
- 1980 Pub. L. 96-589 Pub. L. 96–589 struck out reference to bankruptcy proceedings.
(2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
(3) For procedures relating to claims against transferees and fiduciaries, see chapter 71.
(4) For procedures relating to partnership items, see subchapter C.
Amended 1982
- 1982 Pub. L. 97-248 Pub. L. 97–248 added par. (4).