Establishment by regulations of mode or time of assessment

26 U.S.C. § 6202
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
26 U.S.C. § 6202 — Establishment by regulations of mode or time of assessment | United States Code | Corpus