For general administrative provisions applicable to the assessment, collection, refund, etc., of taxes, see subtitle F.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1338, § 5066; renumbered § 5067, Pub. L. 91–659, § 3(a), Jan. 8, 1971, 84 Stat. 1965.)