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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 66
LIMITATIONS
Chapter 66. LIMITATIONS
SUBCHAPTER
A
[§ 6501 - § 6504]
- Limitations on Assessment and Collection
SUBCHAPTER
B
[§ 6511 - § 6515]
- Limitations on Credit or Refund
SUBCHAPTER
C
[§ 6521 - § 6521]
- Mitigation of Effect of Period of Limitations
SUBCHAPTER
D
[§ 6531 - § 6533]
- Periods of Limitation in Judicial Proceedings