US CODE: Title 26,Subchapter B—Limitations on Credit or Refund

Subchapter B—Limitations on Credit or Refund

§ 6511. Limitations on credit or refund

§ 6512. Limitations in case of petition to Tax Court

§ 6513. Time return deemed filed and tax considered paid

§ 6514. Credits or refunds after period of limitation

§ 6515. Cross references

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