United States Code · Subchapter

Subchapter B — Limitations On Credit Or Refund

26 U.S.C. subch. schB

• § 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