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the U.S. Code
2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
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- Sec. 6201 - Assessment authority
- Sec. 6202 - Establishment by regulations of mode or time of assessment
- Sec. 6203 - Method of assessment
- Sec. 6204 - Supplemental assessments
- Sec. 6205 - Special rules applicable to certain employment taxes
- Sec. 6206 - Special rules applicable to excessive claims under sections 6420, 6421, and 6427
- Sec. 6207 - Cross references
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