Subchapter A— In General
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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
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