Subchapter A—In General — Front Matter
| Chap. | 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. |
Editorial Notes
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.