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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - Procedure and Administration
Chapter 66 - LIMITATIONS
Subchapter B - Limitations on Credit or Refund

Subchapter B - Limitations on Credit or Refund

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  • Section 6511 - Limitations on credit or refund
  • Section 6512 - Limitations in case of petition to Tax Court
  • Section 6513 - Time return deemed filed and tax considered paid
  • Section 6514 - Credits or refunds after period of limitation
  • Section 6515 - Cross references
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