
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6204]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6204. Supplemental assessments


(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93-406, title II, 
Sec. 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94-455, title 
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.
    1974--Subsec. (b). Pub. L. 93-406 substituted ``gift, and certain 
excise taxes'' for ``and gift taxes''.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. L. 93-406, for plan years 
beginning after Sept. 2, 1974, and, in the case of plans in existence on 
Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.
