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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6203

Method of assessment

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

26 U.S.C. § 6203 — Method 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. 6203 - Method of assessment From the U.S. Government Publishing Office, www.gpo.gov

§6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

(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" wherever appearing.

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
Citation
26 U.S.C. § 6203
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The statutory text of 26 U.S.C. § 6203 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. § 6202 26 U.S.C. § 6204 →
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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