U.S Code last checked for updates: Nov 22, 2024
§ 6204.
Supplemental assessments
(a)
General rule
(b)
Restrictions on assessment
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93–406, title II, § 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 6204