26 USC § 6202
Establishment by regulations of mode or time of assessment
October 30, 2020
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.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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