26 U.S.C. § 6211
Definition of a deficiency
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 6211, Definition of a deficiency, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464077
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Full text
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—
the sum of
For purposes of this section—
For purposes of subsection (a)—
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Employee Retirement Income Security Act of 1974House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Crude Oil Windfall Profit Tax Act of 1980House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Trade and Competitiveness Act of 1988House: no recorded tallySenate: no recorded tally
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- Taxpayer Relief Act of 1997
- Internal Revenue Service Restructuring and Reform Act of 1998
- Consolidated Appropriations Act, 2001
- Tax Relief and Health Care Act of 2006House: no recorded tallySenate: no recorded tally
- Tax Technical Corrections Act of 2007House: no recorded tallySenate: no recorded tally
- Economic Stimulus Act of 2008
- Housing and Economic Recovery Act of 2008
- American Recovery and Reinvestment Act of 2009
- Patient Protection and Affordable Care Act
- Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010House: 277–148Senate: no recorded tally
- Tax Increase Prevention Act of 2014
- An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally
- CARES Act
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally
- American Rescue Plan Act of 2021
- Consolidated Appropriations Act, 2023House: 225–201Senate: no recorded tally