Section 61. Notice of deficiency

Section 62. Assessment

Section 63. Limitations on assessment

Section 64. Interest on underpayment

Section 65. Additions to tax and civil penalties

Section 66. Overpayment

Section 67. Limitations on credit or refund

Section 68. Interest on overpayment

Section 69. Petition to administrator

Section 70. Review of administrator's decision

Section 71. Mailing rules; holidays

Section 72. Collection, levy and liens

Section 73. Transferees

Section 74. Jeopardy assessment

Section 75. Criminal penalties

Section 76. Armed forces relief provisions

Section 77. General powers of administrator

Section 78. Secrecy requirement and penalties for violation