---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch66/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Mitigation of Effect of Period of Limitations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch66-schC"
sections_count: 1
---

# Subchapter C — Mitigation of Effect of Period of Limitations

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

## Sections

- [§6521. Mitigation of effect of limitation in case of related taxes under different chapters](/usc/26/6521.md)