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USC 26
Internal Revenue Code
Procedure and Administration
ASSESSMENT
In General
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Section
6201
Assessment authority
Section
6202
Establishment by regulations of mode or time of assessment
Section
6203
Method of assessment
Section
6204
Supplemental assessments
Section
6205
Special rules applicable to certain employment taxes
Section
6206
Special rules applicable to excessive claims under certain sections
Section
6207
Cross references