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CHAPTER 66 — Limitations
CHAPTER 66 — Limitations
13 sections.
Subchapter A — Limitations on Assessment and Collection
4 sections
§ 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
5 sections
§ 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
1 sections
§ 6521. — Mitigation of effect of limitation in case of related taxes under different chapters
Subchapter D — Periods of Limitation in Judicial Proceedings
3 sections
§ 6531. — Periods of limitation on criminal prosecutions
§ 6532. — Periods of limitation on suits
§ 6533. — Cross references
← CHAPTER 65 — Abatements, Credits, and Refunds
CHAPTER 67 — Interest →