26 U.S.C. § 6202
Title 26
Chapter 63
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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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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