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.
Restrictions on assessment
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Aug. 16, 1954, ch. 73668A Stat. 768Pub. L. 93–406, title II, § 1016(a)(27)88 Stat. 932Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(, ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976—Subsec. (a). struck out “or his delegate” after “Secretary”.
Pub. L. 93–4061974—Subsec. (b). substituted “gift, and certain excise taxes” for “and gift taxes”.
Statutory Notes and Related Subsidiaries
Effective Date of 1974 Amendment
Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , and, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .