§ 6203. Method of assessment

83 words·~1 min read·/usc/title-26/section-6203

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

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

Connections1 cite this

Cited by 1 section

CFR

§ 70.72
Method of assessment.

5 references not yet in our index

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

Citation graph

cites case law

§ 6203

Method of assessment

C.F.R.×1

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 768

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

Stat.90 Stat. 1834

Pub. L.Pub. L. 94–455

Cites 5Cited by 1 across 1 source