Internal Revenue Code · 26 U.S.C.
§ 6202. Establishment by regulations of mode or time of assessment
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6202
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 58 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
- § 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 sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.