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2018 US Code
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
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| 26 U.S.C. § 6202 (2018) |
| §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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
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AMENDMENTS
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary". |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 6202 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 90 Stat. 1834 |
| Public Law 94-455 |
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