Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6202
Establishment by regulations of mode or time of assessment
Official textgovinfo.govlast amended
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.
Source: view the official text
Nearby sections (25 sections)
- 6157 · Payment of Federal unemployment tax on quarterly or other time…
- 6158 · [§6158. Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov.…
- 6159 · Agreements for payment of tax liability in installments
- 6161 · Extension of time for paying tax
- 6162 · [§6162. Repealed. Pub. L. 94–455, title XIX, §1906(a)(12), Oct.…
- 6163 · Extension of time for payment of estate tax on value of…
- 6164 · Extension of time for payment of taxes by corporations expecting…
- 6165 · Bonds where time to pay tax or deficiency has been extended
- 6166 · Extension of time for payment of estate tax where estate…
- 6166A · [§6166A. Repealed. Pub. L. 97–34, title IV, §422(d), Aug. 13,…
- 6167 · Extension of time for payment of tax attributable to recovery of…
- 6201 · Assessment authority
- 6202 · Establishment by regulations of mode or time of assessment
- 6203 · Method of assessment
- 6204 · Supplemental assessments
- 6205 · Special rules applicable to certain employment taxes
- 6206 · Special rules applicable to excessive claims under certain…
- 6207 · Cross references
- 6211 · Definition of a deficiency
- 6212 · Notice of deficiency
- 6213 · Restrictions applicable to deficiencies; petition to Tax Court
- 6214 · Determinations by Tax Court
- 6215 · Assessment of deficiency found by Tax Court
- 6216 · Cross references
- 6221 · Determination at partnership level