Statute · United States Code
26 U.S.C. § 6202 — Establishment by regulations of mode or time of assessment
26 U.S.C. § 6202
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 6202 — Establishment by regulations of mode or time of assessment is in force in the current edition of the Code, and nothing recorded condemns it.
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.