FEDERAL · 26 U.S.C. · Chapter 66

Cross references

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 66 — LIMITATIONS·Subch. D
Cross references

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Related

John M. Capozzi v. United States
980 F.2d 872 (Second Circuit, 1992)
21 case citations
United States v. Fine
243 F. Supp. 785 (S.D. New York, 1965)
1 case citations

Source Credit

History

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

Editorial Notes

(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.

Editorial Notes

Amendments
1998—Pub. L. 105–206, title III, §3308(b), July 22, 1998, 112 Stat. 745, added item for subchapter D.
1982—Pub. L. 97–248, title III, §344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted "; compounding of interest" after "rate" in item for subchapter C.
1975—Pub. L. 93–625, §7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C.

Editorial Notes

Amendments
2004—Pub. L. 108–357, title VIII, §842(b), Oct. 22, 2004, 118 Stat. 1599, added item 6603.