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119th Congress

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119th Congress

Title 26 — Internal Revenue Code

Subtitle F — Procedure and Administration

Chapter 66. Limitations

13 sections

Subchapter A — Limitations on Assessment and Collection

Subchapter B — Limitations on Credit or Refund

Subchapter C — Mitigation of Effect of Period of Limitations

Subchapter D — Periods of Limitation in Judicial Proceedings