# 26 U.S.C. § 6202: Establishment by regulations of mode or time of assessment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6202>. Cite pinpoints as 26 U.S.C. § 6202(a)(1).

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.

Derived from: 1939 § 3644

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 768
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834