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NOTES:
Sec.
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.
Amendments
2005—Pub. L. 109–59, title XI, § 11163(d)(4), Aug. 10, 2005, 119 Stat. 1975, substituted “certain sections” for “sections
6420,
6421, and
6427” in item 6206.
1983—Pub. L. 97–424, title V, § 515(b)(3)(B), Jan. 6, 1983, 96 Stat. 2181, struck out reference to section
6424 in item 6206.
1970—Pub. L. 91–258, title II, § 207(d)(11), May 21, 1970, 84 Stat. 249, inserted reference to section
6427 in item 6206.
1965—Pub. L. 89–44, title II, § 202(c)(2)(B), June 21, 1965, 79 Stat. 139, substituted “6420, 6421, and 6424” for “6420 and 6421” in item 6206.
1956—Act June 29, 1956, ch. 462, title II, § 208(e)(3), 70 Stat. 397, substituted “sections
6420 and
6421” for “section
6420” in item 6206.
Act Apr. 2, 1956, ch. 160, § 4(b)(2), 70 Stat. 91, inserted item “6206. Special rules applicable to excessive claims under section
6420”, and renumbered former item 6206 as 6207.
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