26 U.S.C. § 6203

26 U.S.C. § 6203
US-DOC-27442269
locator
Statute details
Bluebook Citation
26 U.S.C. § 6203
Full caption
§6203. Method of assessment
Country
United States
Jurisdiction
Federal

§6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
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