{"identifier":"/us/usc/t26/s6204","title":26,"num":"\u00a7\u202f6204.","heading":"Supplemental assessments","text":"\u00a7\u202f6204.\nSupplemental assessments\n(a)\nGeneral rule\nThe 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.\n(b)\nRestrictions on assessment\nFor restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.","url":"https://projectusc.org/usc/t26/s6204.html","content":[{"t":"sec","id":"/us/usc/t26/s6204","children":[{"t":"num","text":"\u00a7\u202f6204."},{"t":"heading","text":"Supplemental assessments"},{"t":"subsec","id":"/us/usc/t26/s6204/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s6204/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Restrictions on assessment"},{"t":"content","children":[{"t":"p","text":"For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}