---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch66/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Periods of Limitation in Judicial Proceedings"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch66-schD"
sections_count: 3
---

# Subchapter D — Periods of Limitation in Judicial Proceedings

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

## Sections

- [§6531. Periods of limitation on criminal prosecutions](/usc/26/6531.md)
- [§6532. Periods of limitation on suits](/usc/26/6532.md)
- [§6533. Cross references](/usc/26/6533.md)