26 U.S.C. Chapter 66 — LIMITATIONS

• § 6501— Limitations on assessment and collection
• § 6502— Collection after assessment
• § 6503— Suspension of running of period of limitation
• § 6504— Cross references
• § 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
• § 6521— Mitigation of effect of limitation in case of related taxes under different chapters
• § 6531— Periods of limitation on criminal prosecutions
• § 6532— Periods of limitation on suits
• § 6533— Cross references