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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 66 — Limitations
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Subchapter A — Limitations on Assessment and Collection
Subch. B
Limitations on Credit or Refund
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Subchapter A — Limitations on Assessment and Collection
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§6501
Limitations on assessment and collection
§6502
Collection after assessment
§6503
Suspension of running of period of limitation
§6504
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Subch. B
Limitations on Credit or Refund
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