§6202. Establishment by regulations of mode or time of assessment
Enacted 1954 · amended 1 time, last in 1976 · reading the current textFull lineage →
As of today
26 U.S.C. § 6202
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.
Notes, amendments, and revision history
(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”.