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U.S. Code Title 26
Subtitle F
Chapter 66
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Chapter 66: LIMITATIONS
Subchapter A: Limitations on Assessment and Collection
Section 6501: Limitations on assessment and collection
Section 6502: Collection after assessment
Section 6503: Suspension of running of period of limitation
Section 6504: Cross references
Subchapter B: Limitations on Credit or Refund
Section 6511: Limitations on credit or refund
Section 6512: Limitations in case of petition to Tax Court
Section 6513: Time return deemed filed and tax considered paid
Section 6514: Credits or refunds after period of limitation
Section 6515: Cross references
Subchapter C: Mitigation of Effect of Period of Limitations
Section 6521: Mitigation of effect of limitation in case of related taxes under different chapters
Subchapter D: Periods of Limitation in Judicial Proceedings
Section 6531: Periods of limitation on criminal prosecutions
Section 6532: Periods of limitation on suits
Section 6533: Cross references