Limitations on Credit or Refund

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. LIMITATIONS
  6. Limitations on Credit or Refund

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Section
6511

Limitations on credit or refund

Section
6512

Limitations in case of petition to Tax Court

Section
6513

Time return deemed filed and tax considered paid

Section
6514

Credits or refunds after period of limitation

Section
6515

Cross references