26 USC 6532 - Periods of limitation on suits

U.S Code last checked for updates: Nov 25, 2024

§ 6532.

Periods of limitation on suits

(a)

Suits by taxpayers for refund

(1)

General rule

(2)

Extension of time

(3)

Waiver of notice of disallowance

(4)

Reconsideration after mailing of notice

(5)

Cross reference

(b)

Suits by United States for recovery of erroneous refunds

(c)

Suits by persons other than taxpayers

(1)

General rule

(2)

Period when claim is filed

(Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–719, title I, § 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(d)(4), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 115–97, title I, § 11071(b), Dec. 22, 2017, 131 Stat. 2091.)

cite as: 26 USC 6532