Article 7. Determination of Tax
- § 15801. Deficiency Determination, Generally.
- § 15801.1. Time for Determination, General.
- § 15802. Time for Determination, False or Fraudulent Return or Unreported Gifts.
- § 15803. Erroneous Determination, Time for Change.
- § 15804. Notice of Determination.
- § 15807. Amendment of Determinations, Prior Year Gifts.