Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6204
Supplemental assessments
Official textgovinfo.govlast amended
# (a)
General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
# (b)
Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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
- 6222 · Partner's return must be consistent with partnership return
- 6223 · Partners bound by actions of partnership