§ 5882 Time limitation on notices of deficiency and assessment of penalty and interest
§ 5883 Determination of deficiency, refund, or assessment
§ 5884 Refunds; petitions for refunds
§ 5885 Procedure for hearings by Commissioner; appeals
§ 5886 Payment and collection of deficiencies and assessments; jeopardy notices
§ 5887 Remedy exclusive; determination final
§ 5888 Determination of taxable income and income tax liability under the laws of the United States

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