Chapter 66. Limitations

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

Subchapter B. Limitations On Credit Or Refund

• § 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

• § 6521. Mitigation of Effect of Limitation In Case of Related Taxes Under Different Chapters

Subchapter D. Periods of Limitation In Judicial Proceedings

• § 6531. Periods of Limitation On Criminal Prosecutions
• § 6532. Periods of Limitation On Suits
• § 6533. Cross References