26 U.S.C. § 6202

Title 26Chapter 63Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 6201
§ 6202
§ 6203
§ 6204
§ 6205
§ 6206
§ 6207
§ 6211
§ 6212
§ 6213
§ 6214
§ 6215
§ 6216
§ 6221
§ 6222
§ 6223
§ 6225
§ 6226
§ 6227
§ 6231
§ 6232
§ 6233
§ 6234
§ 6235
§ 6241

§ 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.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.