26 USC 6204 – Supplemental assessments
Current as of: 2024 | Check for updates
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(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.
Terms Used In 26 USC 6204
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701