---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch66/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Limitations on Credit or Refund"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch66-schB"
sections_count: 5
---

# Subchapter B — Limitations on Credit or Refund

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

## Sections

- [§6511. Limitations on credit or refund](/usc/26/6511.md)
- [§6512. Limitations in case of petition to Tax Court](/usc/26/6512.md)
- [§6513. Time return deemed filed and tax considered paid](/usc/26/6513.md)
- [§6514. Credits or refunds after period of limitation](/usc/26/6514.md)
- [§6515. Cross references](/usc/26/6515.md)