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Internal Revenue Code · 26 U.S.C.

Chapter 66. LIMITATIONS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Limitations on Assessment and Collection §§ 6501–6504

    1. § 6501 Limitations on assessment and collection
    2. § 6502 Collection after assessment
    3. § 6503 Suspension of running of period of limitation
    4. § 6504 Cross references

  2. Subchapter B Limitations on Credit or Refund §§ 6511–6515

    1. § 6511 Limitations on credit or refund
    2. § 6512 Limitations in case of petition to Tax Court
    3. § 6513 Time return deemed filed and tax considered paid
    4. § 6514 Credits or refunds after period of limitation
    5. § 6515 Cross references

  3. Subchapter C Mitigation of Effect of Period of Limitations § 6521

    1. § 6521 Mitigation of effect of limitation in case of related taxes under different chapters

  4. Subchapter D Periods of Limitation in Judicial Proceedings §§ 6531–6533

    1. § 6531 Periods of limitation on criminal prosecutions
    2. § 6532 Periods of limitation on suits
    3. § 6533 Cross references