{"data":{"id":"us/26-u.s.c.-6202","jurisdiction":"us","citation":"26 U.S.C. § 6202","heading":"Establishment by regulations of mode or time of assessment","body":"If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 63—ASSESSMENT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"49dd1f9e7046d626e31c66cb60e6efd0d00b75693d3469e2d403e609503be59c","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6201","next":"us/26-u.s.c.-6203"},"notice":"GroundRules: Original legal text. Not legal advice."}