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U.S. Code Title 26
Subtitle F
Chapter 66
Subchapter B
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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