Home/U.S. Code/Title 26/Ch. Subchapter A—In General/§ 6202
FEDERAL · 26 U.S.C. · Chapter Subchapter A—In General

Establishment by regulations of mode or time of assessment

26 U.S.C. § 6202
Title26 — Internal Revenue Code
ChapterSubchapter A—In General

This text of 26 U.S.C. § 6202 (Establishment by regulations of mode or time of assessment) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 6202.

Text

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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Source Credit

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

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

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Bluebook (online)
26 U.S.C. § 6202, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6202.