§ 6202 Establishment by regulations of mode or time of assessment

OLRC 119-134 · eCFR 2026-10-19 · 1 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 1 Acts · From 1939 Code § 3644

19541976
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

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.