26 USC Subtitle F, CHAPTER 63, Subchapter A: Front Matter
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26 USC Subtitle F, CHAPTER 63, Subchapter A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 63-ASSESSMENTSubchapter A-In General
Jump To: MiscellaneousAmendments

Subchapter A-In General

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

        

Editorial Notes

Amendments

2005- Pub. L. 109–59, title XI, §11163(d)(4), Aug. 10, 2005, 119 Stat. 1975 , substituted "certain sections" for "sections 6420, 6421, and 6427" in item 6206.

1983- Pub. L. 97–424, title V, §515(b)(3)(B), Jan. 6, 1983, 96 Stat. 2181 , struck out reference to section 6424 in item 6206.

1970- Pub. L. 91–258, title II, §207(d)(11), May 21, 1970, 84 Stat. 249 , inserted reference to section 6427 in item 6206.

1965- Pub. L. 89–44, title II, §202(c)(2)(B), June 21, 1965, 79 Stat. 139 , substituted "6420, 6421, and 6424" for "6420 and 6421" in item 6206.

1956-Act June 29, 1956, ch. 462, title II, §208(e)(3), 70 Stat. 397 , substituted "sections 6420 and 6421" for "section 6420" in item 6206.

Act Apr. 2, 1956, ch. 160, §4(b)(2), 70 Stat. 91 , inserted item "6206. Special rules applicable to excessive claims under section 6420", and renumbered former item 6206 as 6207.