Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6203
Method of assessment
Official textgovinfo.govlast amended
The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.
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Nearby sections (25 sections)
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- 6202 · Establishment by regulations of mode or time of assessment
- 6203 · Method of assessment
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