26 USC Subchapter A
In General
October 30, 2020
§
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