26 USC 6202 - Establishment by Regulations of Mode or Time of Assessment

If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Sections:  Previous  6161  6163  6164  6165  6166  6167  6201  6202  6203  6204  6205  6206  6207  6211  6212  Next

Last modified: October 26, 2015