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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle F
Chapter 66
Subchapter B
§ 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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