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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 66—LIMITATIONS (§§ 6501 – 6533)
CHAPTER 66—LIMITATIONS (§§ 6501 – 6533)
Subchapter A—Limitations on Assessment and Collection (§§ 6501 – 6504)
Subchapter B—Limitations on Credit or Refund (§§ 6511 – 6515)
Subchapter C—Mitigation of Effect of Period of Limitations (§ 6521)
Subchapter D—Periods of Limitation in Judicial Proceedings (§§ 6531 – 6533)