§ 6204. Supplemental assessments
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/usc/title-26/section-6204A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
(b)Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93–406, title II, § 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 768
- Pub. L. 93–406, title II, § 1016(a)(27)
- 88 Stat. 932
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 93–406
- section 1017 of Pub. L. 93–406
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§ 6204
Supplemental assessments
C.F.R.×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 768
Pub. L.Pub. L. 93–406, title II, § 1016(a)(27)
Stat.88 Stat. 932
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 10 · showing 6Cited by 2 across 2 sources