Establishment by regulations of mode or time of assessment
About This Law
/us/usc/t26/s6202
Title
26 — Internal Revenue Code
Chapter
STF/CH63
Release
119-84
Release Date
2026-04-17
Section Text
Highlight any text to annotate
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.
(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
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.