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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 66. LIMITATIONS |
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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 |