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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 B — Limitations on Credit or Refund
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Subch. A
Limitations on Assessment and Collection
Subch. C
Mitigation of Effect of Period of Limitations
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Subchapter B — Limitations on Credit or Refund
Search Subchapter B full text →
§6511
Limitations on credit or refund
§6512
Limitations in case of petition to Tax Court
§6513
Time return deemed filed and tax considered paid
§6514
Credits or refunds after period of limitation
§6515
Cross references
‹
Subch. A
Limitations on Assessment and Collection
Subch. C
Mitigation of Effect of Period of Limitations
›
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