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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 66
LIMITATIONS
subchapter A
Limitations on Assessment and Collection
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