26 U.S.C. § 6533
Cross references
For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.
For extensions of time by reason of armed service in a combat zone, see section 7508.
For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18 .
Source: view the official text
Nearby sections (25 sections)
- 6501 · Limitations on assessment and collection
- 6502 · Collection after assessment
- 6503 · Suspension of running of period of limitation
- 6504 · Cross references
- 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
- 6521 · Mitigation of effect of limitation in case of related taxes…
- 6531 · Periods of limitation on criminal prosecutions
- 6532 · Periods of limitation on suits
- 6533 · Cross references
- 6601 · Interest on underpayment, nonpayment, or extensions of time for…
- 6602 · Interest on erroneous refund recoverable by suit
- 6603 · Deposits made to suspend running of interest on potential…
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements
- 6651 · Failure to file tax return or to pay tax
- 6652 · Failure to file certain information returns, registration…
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax