§6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses — Inbound Citations

Citations to §6167(f)

• 26 U.S.C. § 6503(e)

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  (e) The running of the period of limitations for collection of the tax attributable to a recovery of a foreign expropriation loss (within the meaning of section 6167(f)) shall be suspended for the period of any extension of time for payment under subsection (a) or (b) of section 6167.