26 USC § 6204 - Supplemental assessments | Title 26 - Internal Revenue Code | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-9. (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.

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(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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Wednesday, May 29, 2013

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"omitted" means the section is omitted.
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"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 6204 - Supplemental assessments

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