Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6201&num=0&edition=prelim
Timestamp: 2020-04-10 13:59:56
Document Index: 616403406

Matched Legal Cases: ['§ 6201', '§809', '§2', '§101', '§207', '§1016', '§204', '§1206', '§1307', '§1906', '§515', '§231', '§412', '§10301', '§1015', '§7106', '§602', '§3', '§203', '§1015', '§474', '§3', '§602', '§1015']

[USC02] 26 USC 6201: Assessment authority
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26 USC 6201: Assessment authority Text contains those laws in effect on April 9, 2020
(Aug. 16, 1954, ch. 736, 68A Stat. 767 ; Pub. L. 89–44, title VIII, §809(d)(4)(A), June 21, 1965, 79 Stat. 168 ; Pub. L. 91–53, §2(b), Aug. 7, 1969, 83 Stat. 92 ; Pub. L. 91–172, title I, §101(j)(38), Dec. 30, 1969, 83 Stat. 530 ; Pub. L. 91–258, title II, §207(d)(1), (2), May 21, 1970, 84 Stat. 248 ; Pub. L. 93–406, title II, §1016(a)(8), Sept. 2, 1974, 88 Stat. 929 ; Pub. L. 94–12, title II, §204(b)(2), Mar. 29, 1975, 89 Stat. 31 ; Pub. L. 94–455, title XII, §1206(c)(2), title XIII, §1307(d)(2)(D), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1704 , 1727, 1834; Pub. L. 97–424, title V, §515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182 ; Pub. L. 98–76, title II, §231(b)(2)(A), Aug. 12, 1983, 97 Stat. 429 ; Pub. L. 98–369, div. A, title IV, §§412(b)(5), 474(r)(32), July 18, 1984, 98 Stat. 792 , 845; Pub. L. 100–203, title X, §10301(b)(3), Dec. 22, 1987, 101 Stat. 1330–429 ; Pub. L. 100–647, title I, §1015(r)(1), title VII, §7106(c)(2), Nov. 10, 1988, 102 Stat. 3572 , 3773; Pub. L. 104–168, title VI, §602(a), July 30, 1996, 110 Stat. 1463 ; Pub. L. 111–237, §3(a), Aug. 16, 2010, 124 Stat. 2497 ; Pub. L. 115–141, div. U, title II, §203(b), Mar. 23, 2018, 132 Stat. 1176 .)
2018-Subsec. (a)(1). Pub. L. 115–141 inserted "(or payments under section 6225(c)(2)(B)(i))" after "returns or lists".
2010-Subsec. (a)(4). Pub. L. 111–237 added par. (4).
1996-Subsecs. (d), (e). Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).
1988-Subsec. (a)(4). Pub. L. 100–647, §1015(r)(1), struck out par. (4) which read as follows: "If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph."
1987-Subsec. (b)(1). Pub. L. 100–203 substituted "section 6654 or 6655" for "section 6154 or 6654".
1984-Subsec. (a)(4). Pub. L. 98–369, §474(r)(32), substituted "section 32 or 34" for "section 39 or 43" in heading, and in text substituted "section 34" for "section 39" and "section 32" for "section 43".
1983-Subsec. (a)(4). Pub. L. 97–424 substituted "and special fuels" for ", special fuels, and lubricating oil" after "gasoline".
1975-Subsec. (a)(4). Pub. L. 94–12 inserted reference to section 43 in heading and substituted "oil) or section 43 (relating to earned income)," for "oil)," in text.
1974-Subsec. (d). Pub. L. 93–406 inserted reference to chapter 43 taxes.
1970-Subsec. (a)(4). Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted "under section 39" for "for use of gasoline" in heading.
1969-Subsec. (b). Pub. L. 91–53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1).
1965-Subsec. (a)(4). Pub. L. 89–44 added par. (4).
Pub. L. 111–237, §3(c), Aug. 16, 2010, 124 Stat. 2498 , provided that: "The amendments made by this section [amending this section and sections 6213 and 6501 of this title] shall apply to restitution ordered after the date of the enactment of this Act [Aug. 16, 2010]."
Pub. L. 104–168, title VI, §602(b), July 30, 1996, 110 Stat. 1463 , provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 30, 1996]."
Pub. L. 100–647, title I, §1015(r)(4), Nov. 10, 1988, 102 Stat. 3573 , provided that: "The amendments made by this subsection [amending this section and sections 6211 and 6213 of this title] shall apply to notices of deficiencies mailed after the date of the enactment of this Act [Nov. 10, 1988]."