§ 6202 - Establishment by regulations of mode or time of assessment

CHAPTER 63— ASSESSMENT › Subchapter A— In General

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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.