---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch66/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Limitations on Assessment and Collection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch66-schA"
sections_count: 4
---

# Subchapter A — Limitations on Assessment and Collection

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 66 — Limitations

## Sections

- [§6501. Limitations on assessment and collection](/usc/26/6501.md)
- [§6502. Collection after assessment](/usc/26/6502.md)
- [§6503. Suspension of running of period of limitation](/usc/26/6503.md)
- [§6504. Cross references](/usc/26/6504.md)