26 U.S.C. § 6204
26 U.S.C. § 6204
US-DOC-27442270
locator
Statute details
Bluebook Citation
26 U.S.C. § 6204
Full caption
§6204. Supplemental assessments
Country
United States
Jurisdiction
Federal
§6204. Supplemental assessments
(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.
(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.)
Amendments
1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1974—Subsec. (b). Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.