Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 6203 | Method of assessment | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 63 | ASSESSMENT | 6203 | 26 U.S.C. § 6203 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6203 | data/legal/raw/us/code/title-26/usc26.xml | 280ed36a0a0b9bb3b58e16c763fd3473a73a1ac3cba5774b3f244db842e1fedf | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 827aa6a11f5c6e90b96e1825359abfc6a652857336785098d6d79c93c5b6ebdf | 2026-07-04 | official |
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26 U.S.C. § 6203 - Method of assessment
Text
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.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.