26 USC Subtitle F, CHAPTER 66, Subchapter B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 66-LIMITATIONSSubchapter B-Limitations on Credit or Refund
Subchapter B-Limitations on Credit or Refund
Sec.
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.