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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 63—ASSESSMENT (§§ 6...
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Subchapter A—In General (§§ 6201 – 6207)
Subchapter A—In General (§§ 6201 – 6207)
§ 6201. Assessment authority
§ 6202. Establishment by regulations of mode or time of assessment
§ 6203. Method of assessment
§ 6204. Supplemental assessments
§ 6205. Special rules applicable to certain employment taxes
§ 6206. Special rules applicable to excessive claims under certain sections
§ 6207. Cross references