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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - Procedure and Administration
Chapter 63 - ASSESSMENT
Subchapter A - In General

Subchapter A - In General

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  • Section 6201 - Assessment authority
  • Section 6202 - Establishment by regulations of mode or time of assessment
  • Section 6203 - Method of assessment
  • Section 6204 - Supplemental assessments
  • Section 6205 - Special rules applicable to certain employment taxes
  • Section 6206 - Special rules applicable to excessive claims under certain sections
  • Section 6207 - Cross references
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