United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 66. LIMITATIONS |
SubChapter A. Limitations on Assessment and Collection |
SubChapter B. Limitations on Credit or Refund |
SubChapter C. Mitigation of Effect of Period of Limitations |
SubChapter D. Periods of Limitation in Judicial Proceedings |