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26 USC § 6204 - Supplemental assessments

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Current through Pub. L. 112-143, except 112-141. (See Public Laws for the current Congress.)

(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.

(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.

Source

(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.)
Amendments

1976—Subsec. (a). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1974—Subsec. (b). Pub. L. 93–406substituted “gift, and certain excise taxes” for “and gift taxes”.
Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406applicable, except as otherwise provided in section 1017(c) through (i) ofPub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406applicable for plan years beginning after Dec. 31, 1975, see section 1017 ofPub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large

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