---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch63/schA"
level: "subchapter"
label: "Subchapter A"
heading: "In General"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch63-schA"
sections_count: 7
---

# Subchapter A — In General

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 63 — Assessment

## Sections

- [§6201. Assessment authority](/usc/26/6201.md)
- [§6202. Establishment by regulations of mode or time of assessment](/usc/26/6202.md)
- [§6203. Method of assessment](/usc/26/6203.md)
- [§6204. Supplemental assessments](/usc/26/6204.md)
- [§6205. Special rules applicable to certain employment taxes](/usc/26/6205.md)
- [§6206. Special rules applicable to excessive claims under certain sections](/usc/26/6206.md)
- [§6207. Cross references](/usc/26/6207.md)