Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6533
Cross references
Official textgovinfo.govlast amended
# (1)
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.
# (2)
For extensions of time by reason of armed service in a combat zone, see section 7508.
# (3)
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