Current through Pub. L. 119-100Open in workspace

§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6202

Source: decipher.legal/usc/26/6202 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)