Statute · United States Code
26 U.S.C. § 6204 — Supplemental assessments
26 U.S.C. § 6204
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect. (b) Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Citator
26 U.S.C. § 6204 — Supplemental assessments is in force in the current edition of the Code, and nothing recorded condemns it.
(a) General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect. (b) Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.