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26 U.S.C. § 6202

Title 26 Chapter 63 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 6202. Establishment by regulations of mode or time of assessment

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.

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