---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch66"
level: "chapter"
label: "Chapter 66"
heading: "Limitations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch66"
sections_count: 13
---

# Chapter 66 — Limitations

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

## Contents

- [Subchapter A — Limitations on Assessment and Collection](/usc/26/stF-ch66-schA.md)
- [Subchapter B — Limitations on Credit or Refund](/usc/26/stF-ch66-schB.md)
- [Subchapter C — Mitigation of Effect of Period of Limitations](/usc/26/stF-ch66-schC.md)
- [Subchapter D — Periods of Limitation in Judicial Proceedings](/usc/26/stF-ch66-schD.md)