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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 6204. — Supplemental assessments · Congress.wiki

U.S. Code/Title 26/§ 6204

Title 26

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26 U.S.C. § 6204.Chapter 63

§ 6204

Supplemental assessments

Title 26

1 min read

Subchapter: In General

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((a)) ** General rule** The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.

((b)) ** Restrictions on assessment** For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.

Release: pl-119-83 (2026-04-13)