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U.S Code last checked for updates: May 14, 2025
All TitlesTitle 26Subtitle FChapter 63Subchapter A
  • § 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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