Chapter 66. Limitations

Subchapter A. Limitations On Assessment and Collection

• 26 U.S.C. § 6501 Limitations On Assessment and Collection
• 26 U.S.C. § 6502 Collection After Assessment
• 26 U.S.C. § 6503 Suspension of Running of Period of Limitation
• 26 U.S.C. § 6504 Cross References

Subchapter B. Limitations On Credit Or Refund

• 26 U.S.C. § 6511 Limitations On Credit Or Refund
• 26 U.S.C. § 6512 Limitations In Case of Petition to Tax Court
• 26 U.S.C. § 6513 Time Return Deemed Filed and Tax Considered Paid
• 26 U.S.C. § 6514 Credits Or Refunds After Period of Limitation
• 26 U.S.C. § 6515 Cross References

Subchapter C. Mitigation of Effect of Period of Limitations

• 26 U.S.C. § 6521 Mitigation of Effect of Limitation In Case of Related Taxes Under Different Chapters

Subchapter D. Periods of Limitation In Judicial Proceedings

• 26 U.S.C. § 6531 Periods of Limitation On Criminal Prosecutions
• 26 U.S.C. § 6532 Periods of Limitation On Suits
• 26 U.S.C. § 6533 Cross References