§6513. Time return deemed filed and tax considered paid — Inbound Citations

Citations to 26 U.S.C. § 6513 as a whole

• 26 U.S.C. § 6531

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  No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws unless the indictment is found or the information instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years—
• 26 U.S.C. § 6611(d)

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  (d) The provisions of section 6513 (except the provisions of subsection (c) thereof, applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of subsection (a).