§6503. Suspension of running of period of limitation — Inbound Citations
26 U.S.C. § 6503
Cited by 7 provisions in release 119-102.
Citations to §6503(a)
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(1) The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
Citations to §6503(a)(1)
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(1) For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1).
Citations to §6503(b)
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(1) For suspension of running of period of limitations on collection, see section 6503(b).
Citations to §6503(d)
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(1) For extension of the period of limitation in case of an extension under subsection (a)(2) or subsection (b)(2), see section 6503(d).
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(3) For extension of the period of limitation in the case of an extension under this section, see section 6503(d).
Citations to §6503(e)
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(2) For extension of the period of limitation in the case of an extension under this section, see section 6503(e).