Bill H.R. 998 · House report H. Rept. 119-42
§ 6213 Restrictions applicable to deficiencies; petition to Tax Court
- (b)(1) Pub. L. 119–39, § 2(a), designated existing provisions as subpar. (A), inserted heading, substituted “Subject to…
- (b)(2) Pub. L. 119–39, § 2(b), added subpar. (C).