2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 63 - Assessment
Subchapter A - In General
Sec. 6204 - Supplemental assessments
26 U.S.C. § 6204 (2018) |
§6204. Supplemental assessments |
(a) General rule
The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect. (b) Restrictions on assessmentFor restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213. |
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93–406, title II, §1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) |
AMENDMENTS
1976—Subsec. (a). Pub. L. 94–455 struck out "or his delegate" after "Secretary". 1974—Subsec. (b). Pub. L. 93–406 substituted "gift, and certain excise taxes" for "and gift taxes". EFFECTIVE DATE OF 1974 AMENDMENTAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title. |
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. 6204 - Supplemental assessments |
section 6204 |
2018 |
January 14, 2019 |
No |
standard |
88 Stat. 932 90 Stat. 1834 |
Public Law 93-406, Public Law 94-455 |