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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6202

Establishment by regulations of mode or time of assessment

Ch. 63 — ASSESSMENT
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 63
Statutory Text

26 U.S.C. § 6202 — Establishment by regulations of mode or time of assessment

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General Sec. 6202 - Establishment by regulations of mode or time of assessment From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-FB0590
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boisestandard.org
Citation
26 U.S.C. § 6202
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PRIMARY-SOURCE
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The statutory text of 26 U.S.C. § 6202 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6201 26 U.S.C. § 6203 →
Ch. 63 — ASSESSMENT
26 U.S.C. § 620126 U.S.C. § 620226 U.S.C. § 620326 U.S.C. § 620426 U.S.C. § 620526 U.S.C. § 620626 U.S.C. § 620726 U.S.C. § 621126 U.S.C. § 621226 U.S.C. § 621326 U.S.C. § 621426 U.S.C. § 621526 U.S.C. § 621626 U.S.C. § 622126 U.S.C. § 622226 U.S.C. § 622326 U.S.C. § 622526 U.S.C. § 622626 U.S.C. § 622726 U.S.C. § 623126 U.S.C. § 623226 U.S.C. § 623326 U.S.C. § 623426 U.S.C. § 623526 U.S.C. § 6241
26 U.S.C. — public domain ← All Legislation
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