Treasury Regulations (26 C.F.R.)
26 CFR § 301.6204-1
Supplemental assessments.
Official textecfr.govlast amended
If any assessment is incomplete or incorrect in any material respect, the district director or the director of the regional service center, subject to the restrictions with respect to the assessment of deficiencies in income, estate, gift, chapter 41, 42, 43, and 44 taxes, and subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.
[T.D. 7838, 47 FR 44249, Oct. 7, 1982]
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In this part (40 sections)
- 301.6110-6 · Written determinations issued in response to requests…
- 301.6110-7 · Miscellaneous provisions.
- 301.6111-1T · Questions and answers relating to tax shelter…
- 301.6111-2 · Confidential corporate tax shelters.
- 301.6111-3 · Disclosure of reportable transactions.
- 301.6112-1 · Material advisors of reportable transactions must keep…
- 301.6114-1 · Treaty-based return positions.
- 301.6151-1 · Time and place for paying tax shown on returns.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · (a)-1 Determination at partnership level.
- 301.6221(b)-1 · (b)-1 Election out for certain partnerships with 100 or…
- 301.6222-1 · Partner's return must be consistent with partnership…
- 301.6222(a)-1 · (a)-1 Consistent treatment of partnership items.
- 301.6222(a)-2 · (a)-2 Application of consistent reporting and…
- 301.6222(b)-1 · (b)-1 Notification to the Internal Revenue Service when…
- 301.6222(b)-2 · (b)-2 Effect of notification of inconsistent treatment.
- 301.6222(b)-3 · (b)-3 Partner receiving incorrect schedule.
- 301.6223-1 · Partnership representative.
- 301.6223-2 · Binding effect of actions of the partnership and…
- 301.6223(a)-1 · (a)-1 Notice sent to tax matters partner.