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Title 26 — Internal Revenue Code

Chapter 66 — Limitations

§ 6533. Cross references

Statutory text

(1)

For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.

(2)

For extensions of time by reason of armed service in a combat zone, see section 7508.

(3)

For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. (Aug. 16, 1954, ch. 736, 68A Stat. 816.) · 68A Stat. 816

    Enacted · 26 U.S.C. § 6533

    (Aug. 16, 1954, ch. 736, 68A Stat. 816.)

    Source evidence

    Code source credit
    (Aug. 16, 1954, ch. 736, 68A Stat. 816.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 816.)

Parsed from the official OLRC USLM XML in data/usc_all/usc26.xml · release point 119-108 · OLRC build 2026-09-16

USLM identifier /us/usc/t26/s6533