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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle F
Chapter 66
Subchapter A [§ 6501 - § 6504] - Limitations on Assessment and Collection
Subchapter B [§ 6511 - § 6515] - Limitations on Credit or Refund
Subchapter C [§ 6521 - § 6521] - Mitigation of Effect of Period of Limitations
Subchapter D [§ 6531 - § 6533] - Periods of Limitation in Judicial Proceedings
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