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>
42 lines
1.5 KiB
Markdown
42 lines
1.5 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6202"
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description: "Establishment by regulations of mode or time of assessment"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "63"
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chapter_name: "ASSESSMENT"
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section: "6202"
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citation: "26 U.S.C. § 6202"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6202"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "f352afd4c60302db0a3261058af013711be5fb97db6cf9baa330b3762d90825e"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e0e4815471eae650416f62b41dc08ccbd1f8da67ce4949d8fc7ce660e42574a3"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6202 - Establishment by regulations of mode or time of assessment
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## Text
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If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.
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(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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