US Code Title 26 Chapter 66 Limitations

Subchapter A - Limitations on Assessment and Collection

§ 6501 - Limitations on Assessment and Collection
§ 6502 - Collection After Assessment
§ 6503 - Suspension of Running of Period of Limitation
§ 6504 - Cross References

Subchapter B - Limitations on Credit or Refund

§ 6511 - Limitations on Credit or Refund
§ 6512 - Limitations in Case of Petition to Tax Court
§ 6513 - Time Return Deemed Filed and Tax Considered Paid
§ 6514 - Credits or Refunds After Period of Limitation
§ 6515 - Cross References

Subchapter C - Mitigation of Effect of Period of Limitations

§ 6521 - Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters

Subchapter D - Periods of Limitation in Judicial Proceedings

§ 6531 - Periods of Limitation on Criminal Prosecutions
§ 6532 - Periods of Limitation on Suits
§ 6533 - Cross References

Last modified: October 26, 2015