26 U.S.C. § 6204 — Supplemental assessments
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 55 words · no verdicts yet
During the allowed assessment period, the Secretary may make a supplemental assessment when an earlier assessment is materially incomplete or incorrect. Separate rules apply to certain tax deficiencies.
(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.
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.
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1974Amended · Pub. L. 93-406 · 88 Stat. 932
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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