Title 26Subchapter

Subchapter B—Limitations on Credit or Refund

Contents

  1. § 6511. Limitations on credit or refund
  2. § 6512. Limitations in case of petition to Tax Court
  3. § 6513. Time return deemed filed and tax considered paid
  4. § 6514. Credits or refunds after period of limitation
  5. § 6515. Cross references